SWAMI SATYAPRAKASHNAND SHIV MANDIR TRUST,UDHAM SINGH NAGAR vs. AO (EXEMPTION), DEHRADUN
In the result, the appeal filed by assessee is allowed
ITA 93/DDN/2024[2022-23]Status: DisposedITAT Dehradun23 Apr 2025AY 2022-23
Bench: Shri Vimal Kumar & Shri Brajesh Kumar Singhassessment Year: 2022-23 Swami Satyaprakashanand Vs. Income Tax Officer, Shiv Mandir Trust, Kali Kotdwar Mandir, Bareilley Haldwani (Uttrakhand) Bye Pass Road, Kishanpur, Udham Singh Nagar Uttarakhand Pin: 263148 Pan No. Aants6873L (Appellant) (Respondent)
For Appellant: Shri K. Sampath, AdvFor Respondent: Shri A.S. Rana, Sr. DR
Section 11Section 11(2)Section 119(2)(b)Section 139(1)Section 143(1)Section 143(3)
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of ITA Nos. 882/Del/2024 titled as Earthing Trust Vs. ITO decided on 10.01.2025. 6. Learned Authorized Representative for the Revenue submitted that Ld.
JCIT had no powers to condone the delay in filing Form 10. 7. From examination of record, in light of aforesaid rival submission, it is crystal clear that appellant/assessee filed return of income for assessment year
