COIMBATORE SRI RAMAKRISHNA ENGINEERING COLLEGE ALUMNI ASSOCIATION,COIMBATORE vs. DCIT, BENGALURU
The appeal stand allowed
ITA 406/CHNY/2021[2016-17]Status: DisposedITAT Chennai12 Oct 2022AY 2016-17
Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am
For Appellant: Shri N. Arjunraj (CA) for Shri. S. SridharFor Respondent: Shri S. Chandrasekaran (JCIT) – Ld. DR
Section 10Section 143(1)Section 167B
condone the delay and admit the appeal for adjudication on merits.
3. The Ld. CIT(A), considering the provisions of Sec.167B as well as the decision of Delhi Tribunal in Air Force Navy Farm Owners
Welfare Association v/s ITO (117 Taxmann.com 906) observed that the assessee is an association of alumni of an engineering college. It could not be disputed
