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Section 12A5 Section 139(1)4 Section 143(1)2

INCOME TAX OFFICER, AAYAKAR BHAWAN vs. MS CHANDAR BHAGA EDUCATIONAL TRUST, JAMMU

In the result, the appeal filed by the Revenue is dismissed

ITA 408/ASR/2024[2022-23]Status: DisposedITAT Amritsar09 Jan 2025AY 2022-23

Bench: Sh. Vikram Singh Yadav & Sh. Udayan Dasgupta

For Appellant: Sh. Vinay Jamwal, C.A

Section 12ASection 139(1)Section 143(1)Section 250

disallowing the 2 I.T.A. No.408/Asr/2024 ITO v. Chandar Bhaga Educational Trust claim for exemption u/s 12A of the Income Tax Act, 1961 for non-filing of the audit report in Form No. 10B within the stipulated time frame of at least one month prior to the due date for furnishing the return u/s 139(1). 2. Grounds of appeal taken