HIMALAYAN BUDDHIST CULTURAL ASSOCIATION,KULLU vs. ACIT,CIRCLE/DCIT CPC,BENGLURU, MANDI
In the result, appeal of the assessee is allowed for statistical purposes
ITA 177/CHANDI/2021[2015-16]Status: DisposedITAT Chandigarh04 Jan 2022AY 2015-16
Bench: Due Date Of Filling Of Income Tax Return Was On Bonafide Grounds, The Cit(A) Has Erred In Not Condoning The Delay.
For Appellant: Shri R.S. Singhvi, CAFor Respondent: Shri Manveet Singh Sehgal, Addl. CIT
Section 11Section 11(2)Section 11(5)Section 12ASection 139Section 139(1)Section 142Section 143(1)
Charitable Trust (1993) 199 ITR
818(Cal)
5. Now the assessee is in appeal.
6. The Ld. Counsel for the Assessee reiterated the submissions made before the authorities below and further submitted that the assessee furnished the return of income in due time and was registered under section 12A of the Act. It was further submitted that the assessee furnished