NESCO EMPLOYEES GRATUITY FUND TRUST,BALASORE vs. ITO, WARD-1, BALASORE, BALASORE
In the result, appeal of the assessee is allowed for statistical\npurposes
ITA 159/CTK/2025[2016-17]Status: DisposedITAT Cuttack16 Jul 2025AY 2016-17
Section 10Section 10(24)Section 139(1)Section 143(1)Section 154Section 250
TDS. The CPC processed the return u/s\n143(1) of the Act on 02.01.2018 and disallowed the claim of exemption and\nraised a demand. Against the intimation, a rectification application u/s 154\nwas filed on behalf of the assessee by its authorized representative on\n24.08.2023 stating therein that the trust was eligible for exemption and that\nit was claimed wrongly
