D P SCHOOL SOCIETY,NAGALAND vs. ASSESSING OFFICER, JURISDICTION WARD TWO(THREE)

Appeal of the assessee is allowed for statistical purposes

Bench: The First Appellate Authority. Before The Ld. Addl./Jcit(A), The Assessee Gave The Reasons For Said Delay As Under:

1. That the learned Commissioner of Income Tax (Appeals) adopted a rigid and inflexible view of law rather than adopting a liberal interpretation while assessing the case of the Appellant society, which is established for charitable purposes, by not condoning the delay of filing appeal and failed to adopt the settled principle of liberal interpretation applicable to institutions serving