RAJPUT PANCHAYAT DHARMSHALA,HARIDWAR, UTTRAKHAND vs. ITO (EXEMPTION) DEHRADUN, DEHRADUN
In the result, both appeals of the assessee are allowed as above
ITA 186/DDN/2024[2014-15]Status: DisposedITAT Dehradun27 May 2025AY 2014-15
Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishra
Section 11Section 12(1)(b)Section 12(1)(ba)Section 12ASection 139Section 139(1)Section 139(9)Section 143(1)Section 154
Charitable Trust (2023) 150 taxmann.com 311(Surat Trib.)
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The Ld. AR further submitted that had the AO treated both ITRs defective in accordance with the provisions of section 139(9) of the Act after affording atleast one opportunity to file Form 10B to cure the said defect; the assessee would have done the needful. Since there was no time