NEPHROLOGY ASSOCIATION,MADURAI vs. ITO,EXEMPTION WARD, MADURAI
In the result, the appeal filed by the assessee is allowed for statistical purposes
ITA 793/CHNY/2023[2016-17]Status: DisposedITAT Chennai07 Sept 2023AY 2016-17
Bench: Shri V. Durga Raoआयकर अपील सं./I.T.A. No.793/Chny/2023 िनधा"रण वष"/Assessment Year: 2016-17 Nephrology Association, Vs. The Income Tax Officer, 6/6-B2, Sivagangai Road, Exemption Ward, Madurai North, Madurai. Tamil Nadu 625 020. [Pan:Aaban7750J] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri G. Tarun, Advocate ""थ" की ओर से/Respondent By : Shri Suresh Guduri, Jcit सुनवाई की तारीख/ Date Of Hearing : 07.09.2023 घोषणा की तारीख /Date Of Pronouncement : 07.09.2023
For Appellant: Shri G. Tarun, AdvocateFor Respondent: Shri Suresh Guduri, JCIT
Section 11(2)Section 11(5)Section 119Section 119(2)
delay in filing Form No. 10 under section 11(2) of the Act, much after the due date of filing of return of income under section 139(1) of the Act, the Assessing Officer disallowed ₹.30,00,000/- of accumulation under section 11(2) of the Act. In the absence of condonation