INDIRA GANDHI INSTITUTE OF PHARMACEUTICAL SCIENCES,BHUBANESWAR vs. ITO, EXEMPTION WARD, BHUBANESWAR
In the result, the appeal of the assessee is allowed
ITA 509/CTK/2024[2018-19]Status: DisposedITAT Cuttack16 Jul 2025AY 2018-19
Bench: Shri George Mathan, Jm & Shri Rajesh Kumar, Am Income Tax Officer, Exemption Indira Gandhi Institute Of Ward, Bhubaneswar, Pharmaceutical Sciences Pratyaksha Kar Bhawan, Third N-4/208 Nayapalli, Irc Village, Floor, Regional Telecom Trg Vs. Khorda, Odisha-751015 Centre, Vss Nagar Road, Bhubaneswar-751007 (Appellant) (Respondent) Pan No. Aaati7724B Assessee By : Shri Kc Jena, Ar Revenue By : Shri Ashim Kumar Chakraborty, Dr Date Of Hearing: 16.07.2025 Date Of Pronouncement: 16.07.2025
For Appellant: Shri KC Jena, ARFor Respondent: Shri Ashim Kumar Chakraborty
Section 11Section 119(2)Section 119(2)(b)Section 12ASection 143(1)
2) of the Act to condone the delay in filing Form 10BB, but the assessee failed to do so. Therefore, the Id. Commissioner (Appeals) has rightly dismissed the appeal filed by the assessee. Therefore, he pleaded to uphold the orders passed by the revenue authorities.
7. I have perused the material available on record as well as the written submission
