GURU TEG BAHADUR ACADEMIC SOCIETY,TINSUKIA vs. INCOME TAX OFFICER, WARD-2(4), EXEMPTION, SHILLONG
In the result, the appeal of the assessee is allowed
ITA 91/GTY/2020[2016-17]Status: DisposedITAT Guwahati30 Nov 2022AY 2016-17
Bench: Dr. Manish Borad & Shri Sonjoy Sarma]
Section 11Section 11(2)Section 12ASection 13(9)Section 143(2)Section 263
ab initio void.
3. For that in the learned CIT has erred in arbitrarily holding that ‘the AO did not examine the correctness of the claim under section 11(2) but also failed to take cognizance of the fact that the Form-10 was filed belatedly’ which is contrary to the findings recorded by the Id. AO in para
