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Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm Jamia Dineea Manchuria Acit, Cir-2, Guwahati Madrassa Aayakar Bhavan, Christian Joybhumchunari, Goalpara- Basti, G.S. Road, Vs. 783129, Assam Assam-781005 (Appellant) (Respondent) Pan No. Aabaj2071J Assessee By : Shri Rajkumar Agarwala, Ar Revenue By : Shri Sanjay Jha, Dr Date Of Hearing: 08.07.2025 Date Of Pronouncement: 28.07.2025
disallowing the claim of deduction u/s 11 of the Act by the ld. CIT (A) was only late filing of Form 10B while the due date of filing the Form 10B was 15.02.2022. The said for was filed on 04.03.2022 well before processing of the return. Now, the issue before us is whether there was late filing of audit form