NATIONAL INSTITUTE FOR TEACHER EDUCATION,KHETRI vs. INCOME TAX OFFICER, WARD 1(4), GUWAHATI , GUWAHATI
In the result, the appeal filed by the assessee is allowed
ITA 16/GTY/2024[2017-18]Status: DisposedITAT Guwahati10 Jan 2025AY 2017-18
Bench: Sri Duvvuru Rl Reddy(Kz) & Sri Rakesh Mishra
Section 10Section 144Section 250Section 272B
demonetization period were receipt by way of advance fees from student for the academic session but could not satisfactorily justify the deposits with requisite evidences.
6. The assessee did not file its Return of Income for the A.Y. 2017-18. 6. It has been emerged from above facts that institution namely "National
Institute for Teacher Education" during the financial year