RAJPUT PANCHAYAT DHARMSHALA,HARIDWAR, UTTRAKHAND vs. ITO (EXEMPTION) DEHRADUN, DEHRADUN

In the result, both appeals of the assessee are allowed as above

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishra

154 of the Act for both years, before the CIT(A), but did not succeed. Hence, these appeals are here. 4. The Ld. Authorized Representative (AR) submitted that the proviso to section 12(1)(b) of the Act read with Rule 12(2) of the Income Tax Rules mandated filing of the audit report in Form 10B electronically

SRI GURU SINGH SABHA,NAINITAL vs. ITO (EXEMPTION), DEHRADUN

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing)

154 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). ITA Nos.208 & 209/DDN/2024 2. It transpires during the course of hearing with the able assistance coming from both the parties that learned lower authorities have held the assessee as not entitled for claiming section 11 exemption for having not filed its prescribed tax audit report in Form

SRI GURU SINGH SABHA,NAINITAL vs. ITO(EXEM), DEHRADUN

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing)

154 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). ITA Nos.208 & 209/DDN/2024 2. It transpires during the course of hearing with the able assistance coming from both the parties that learned lower authorities have held the assessee as not entitled for claiming section 11 exemption for having not filed its prescribed tax audit report in Form