SHREE BANKEY BIHARI EDUCATIONAL SOCIETY,GHAZIABAD vs. ADIT, CPC, BENGALURU, CPC, BENGALURU
In the result, the appeal filed by the Assessee is allowed
ITA 925/DEL/2024[2022-2023]Status: DisposedITAT Delhi29 May 2024AY 2022-2023
Bench: Ld. CIT(A) and filed detailed submissions before him the same is reproduced below:
For Appellant: 1) That the appellant has e filed its ITR of the AY 2022-23 on 24.12.2022
Section 11Section 12A(1)(ac)Section 143(1)Section 2(15)Section 80G(5)(i)
trust filed its return of income for Assessment Year 2022-23 on 24/12/2022
declaring income at Rs. NIL. The due date for filing of return of income for the impugned Assessment Year is on 07/11/2022. The Form-10B was filed on 24/12/2022. The return was processed u/s 143(1) on 14/08/2023 and raised the demand of Rs.7