GRAM VIKAS TRUST,BERHAMPUR vs. ITO, EXEMPTION WARD, BERAMPUR

In the result, both the appeals filed by the assessee for AYs 2014-

Bench: Shri Duvvuru Rl Reddy(Kz) & Shri Rakesh Mishra

10 after the due date of filing of return of income can be condoned not rectified. 6. Accordingly, the appeal of the appellant is dismissed.” 4. Rival submissions were heard and the record and the submissions made have been examined. It was submitted before us that there was delayed filing of Form No.10 but section 13