In the result, both the appeals filed by the assessee for AYs 2014-
Bench: Shri Duvvuru Rl Reddy(Kz) & Shri Rakesh Mishra
201 (SC). I.T.A. Nos.: 436 & 437/CTK/2024 Assessment Years: 2014-15 & 2015-16 Gram Vikas Trust. Ground No. 4: The AO erred in levying interest under section 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