SHREE AMAR KSHATRIYA SABHA CHARITABLE TRUST ,JAMMU vs. INCOME TAX OFFICER WARD- ( EXEMPTIONS), JAMMU
In the result, the appeal of the assessee is allowed
ITA 492/ASR/2024[2020-21]Status: DisposedITAT Amritsar16 Jun 2025AY 2020-21
Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay(Hybrid Hearing) I.T.A. No. 492/Asr/2024 Assessment Year: 2020-21
Section 11Section 119Section 12(1)(b)Section 139(4)Section 143(1)Section 250
68 days, because the auditor ( one Mr Ratish Chandra) could not complete the audit within stipulated time period because he himself was effected by covid. As such, the contention of the ld. AR is that the delay in filing the audit report in Form 10B, may be condoned and the AO may please be directed to admit the audit report
