S.B. BHATTACHARJEE MEMORIAL TRUST FOR CHILDREN EDUCATION ,DIGBOI vs. ACIT, CIRCLE-1, DIBRUGARH, DIBRUGARH
In the result, the appeal of the assessee is allowed
ITA 245/GTY/2024[2022-23]Status: DisposedITAT Guwahati09 May 2025AY 2022-23
Bench: Shri Manomohan Das & Shri Rakesh Mishra
Section 11Section 143(1)Section 234ASection 234C
2. Bangarh Educational Welfare Trust v. ITO (Exmp) [ITA No.
496/KOL/2021 dt. 02.01.2022]
The Hon'ble Co-ordinate Bench of the ITAT has held, to quote:-
12. Now, the second reason for which lower authorities have denied the deduction u/s 11 of the Act is of filing the belated audit report on form
10B of the Act. Now, clause
