UMRAO SINGH SMARAK SAMITI,ALLAHABAD vs. ITO, CPC, BANGALORE, BANGALORE
In the result, appeal filed by assessee in ITA No
ITA 38/ALLD/2022[2018-19]Status: HeardITAT Allahabad23 Feb 2023AY 2018-19
Bench: Shri Vijay Pal Rao & Shri Ramit Kochar
For Appellant: NoneFor Respondent: Shri Rabin Chaudhari, CIT DR
Section 11Section 12ASection 143(1)Section 154
2) of the Income Tax Rules, the deduction claimed under section 11 is not allowable. Accordingly, since the requisite conditions were not satisfied, order u/s 154 was correctly passed disallowing deduction claimed u/s. 11(1)(a).
7. Condonation of delay: The appellant has not filed the Audit report in Form- 10B
