DERA SWAMI JAGAT GIRI TRUST ( REGD),PATHANKOT vs. COMMISSIONER ODF INCOME TAX ( EXEMPTIONS), CHANDIGARH
In the result, the appeal of the assesse society is allowed in the terms indicated as above
ITA 118/ASR/2020[2019-20]Status: DisposedITAT Amritsar21 Feb 2022AY 2019-20
Bench: Sh. Ravish Sood & Dr. M. L. Meena
For Appellant: Shri P. N . Arora, AdvocateFor Respondent: Shri Sunil Gautam, CIT(D.R.)
Section 12ASection 12A(1)(b)Section 192
1)(b) of the IT Act, 1961, in which the registration has been refused u/s 12A.
2. That the Ld. CIT(E) has grossly erred in not condoning the delay and the worthy CIT(E) should have condoned the delay in view of CBDT
Circular No.10/2019 dated 22/05/2019 and Circular No. 28/2019 dated
2
ITA No.118 /(Asr)/20
27/09/2019