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

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

condone 4 I.T.A. Nos. 107 to 109/Asr/2023 Gulmarg Development Authority v. ITO(TDS) the delay in filing the appeal and admit the captioned five appeals for hearing on merits. 3. At the outset, on identical facts in ITA No. 107, 108 and 109/Asr/2023, the Ld. Counsel for the appellant submitted that the appellant assessee is a development authority established under

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

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

condone 4 I.T.A. Nos. 107 to 109/Asr/2023 Gulmarg Development Authority v. ITO(TDS) the delay in filing the appeal and admit the captioned five appeals for hearing on merits. 3. At the outset, on identical facts in ITA No. 107, 108 and 109/Asr/2023, the Ld. Counsel for the appellant submitted that the appellant assessee is a development authority established under

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

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

condone 4 I.T.A. Nos. 107 to 109/Asr/2023 Gulmarg Development Authority v. ITO(TDS) the delay in filing the appeal and admit the captioned five appeals for hearing on merits. 3. At the outset, on identical facts in ITA No. 107, 108 and 109/Asr/2023, the Ld. Counsel for the appellant submitted that the appellant assessee is a development authority established under

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

delay is hereby condoned. Appeal is allowed to be heard on merits. 2. The counsel submitted that the appellant assessee is a charitable society registration u/s 12A of the Income Tax Act where the ld. AO has levied late fee of Rs.12,595/- for filing of TDS return late in respect of financial year 2012-13 under consideration. The counsel