Search: condonation of delay

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Section 143(1)8 Section 143(1)(ii)5 Section 12A(1)(b)3 Section 112 Section 140B2 Section 12A2 Section 12A(1)(ac)2

K L D A V COLLEGE,ROORKEE, HARIDWAR vs. ITO WARD 1(3)(4), ROORKEE, HARIDWAR

In the result, appeal of the assessee is allowed

ITA 226/DDN/2024[2021-22]Status: DisposedITAT Dehradun14 Aug 2025AY 2021-22

Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

Section 11Section 119(2)(b)Section 12ASection 12A(1)(ac)Section 12A(1)(b)Section 139Section 140BSection 143(1)Section 143(1)(a)Section 143(1)(ii)

ac)(iii) for Ayrs. 2023-24 to 2027-28 on 13.07.2023. Thereafter, vide intimation dt. 29.12.2023, the CPC has not granted the benefit of section 12A for the sole reason that the audit report in form 10B was filed delayed alongwith the updated return and was available with the CPC at the time of passing of the order