In the result, both the appeals filed by the assessee for AYs 2014-
Bench: Shri Duvvuru Rl Reddy(Kz) & Shri Rakesh Mishra
234B and C of the Act. Ground No. 5: Even otherwise since the delay in filing Form 10 is condonable one, (vide Board’s Circular No. 273 dt. 3/6/1980) Assessing Officer ought not to have rejected the claim for deduction under section 11(2) without educating the assessee about the remedial measures available with him. Ground No. 6: That