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
77,170/- was raised. The CPC, Bangaluru while processing the appellant’s return of income for the AY 2022-23 filed on 07/11/2022, denied grant of exemption claimed u/s 11 of the Income-tax Act, 1961
in the return of income filed u/s 139(1) of the Act due to the fact that that the appellant failed to furnish
