THE THE INCOME-TAX OFFICER, BATHINDA vs. M/S. SUKHMANI SOCIETY FOR CITIZEN SERVICES,, BATHINDA
In the result, the assessees’ appeal is allowed, and the Revenue’s appeals are disposed of accordingly
ITA 162/ASR/2014[2008-09]Status: DisposedITAT Amritsar15 May 2018AY 2008-09
Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 141/(Asr)/2014 Assessment Year:
For Appellant: Sh. Devendra Singh CIT- D.RFor Respondent: Sh. J. K. Gupta (Adv.)
Section 12ASection 2Section 2(15)
condoning the delay in filing the application and registration granted by the prescribed authority the AO may allow the exemption according to law.’
We, in principle, agree with the Revenue that the ld. CIT could not have exceeded his jurisdiction inasmuch as the law has to take its course. However, as we see it, his observation is only
