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In the result, appeal of the assessee is allowed
Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)
Trust in ITA No.3533/Mum/2023 wherien vide order dated 07.05.2024 the appeal was allowed in favour of the assessee by condoning the delay caused in filing of Form 10B. Accordingly, ld. AR requested to allow the exemption u/s 12A to the assessee. 5. On the other hand, Ld. DR vehemently supported the orders of the lower authorities and requested to confirm