GULMARG DEVLOPMENT AUTHORITY,BARAMULA vs. INCOME TAX OFFICER ( TDS), SRINAGAR

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Charitable Trust v. Dy CIT [Writ Petition No. 618 of 2015, dated 12-12-2017]. However, the Ld. CIT(A) relying on the decision of the Hon'ble Gujarat High Court in Rajesh Kourani (supra) which is revenue favouring held that section 234E

M/S. IQBAL MEMORIAL TRUST ,SRINAGAR vs. INCOME TAX OFFICER ( TDS), SRINAGAR

In the result, the appeal filed by the assessee is allowed

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

234E of the Income Tax Act for the returns filed prior to 2 Iqbal Memorial Trust v. ITO 01.06.2015. There was a delay of six days in filing the appeal on account of delay in delivery of the appeal by the Postal Law Authority which beyond the control of the assessee. He stated that the appeal was sent by speed