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)
exemption claimed u/s 11 of the Act without appreciating the facts that delay in furnishing of Audit Report is condonable on reasonable cause and appellant's application for condonation u/s 119(2)(b) of the Act is yet to be decided by the competent authority.
6. That without prejudice to the above the ADDL/JCIT has erred in law and facts
