INDIAN RED CROSS SOCIETY,BATHINDA vs. DCIT, (E), C-1, CHANDIGARH
In the result, appeal of the Assessee is allowed
ITA 602/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh07 Jul 2025AY 2018-19
Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 602/Chd/2023 निर्धारण वर्ष / Assessment Year: 2018-19 Indian Red Cross Society बनाम The DCIT(Exemptions) Circle-1, Chandigarh Red Cross Bhawan, Civil Lines, Bathinda-151001, Punjab स्थायी लेखा सं./PAN NO: AAATI4900K अपीलार्थी/Appellant प्रत्यर्थी/Respondent निर्धारिती की ओर से/Assessee by : राजस्व की ओर से / Revenue by : Shri Sudhir Sehgal, Advocate Shri Manav Bansal, CIT, DR सुनवाई की तारीख / Date of Hear
For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR
Section 11Section 119(2)(b)Section 12ASection 154Section 250
section 12 of the Act by rejecting such condonation application, but an assessee, a public charitable trust past 30 years who substantially satisfies the condition for availing such exemption, should not be denied the same merely on the bar of limitation especially when the legislature has conferred wide discretionary powers to condone such delay on the authorities concerned
