Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Bleassessment Year: 2015-16 The Icfai Society, Vs. The Assistant Commissioner Of Income Tax, Hyderabad. (Exemptions), Hyderabad. Pan : Aaajt0214B. (Appellant) (Respondent) Assessee By: Shri S. Ramarao, Advocate. (Appeared Through Virtual Mode) Revenue By: Smt. Th Vijaya Lakshmi, Cit-Dr Date Of Hearing: 30.07.2024 30.07.2024 Date Of Pronouncement:
condonation has to be decided in a liberal manner, more particularly, when the delay was only for 10 days. Secondly, while deciding the issue on merit, the ld.CIT(A) has referred to the decision of hon'ble Supreme Court in the case of New Noble Educational Society, reported in [2022] 143 taxmann.com 276 (SC) (supra) and also the decision