SHRI GUPTNATH BAL SHIKSHAN SAMITI MACHALPUR,MACHALPUR vs. ITO WARD RAJGARH, RAJGARH

Appeal is allowed for statistical purposes in\nterms mentioned above

condoned the delay of filing of form 10B vide his order dated\n06.08.2024. Therefore, in our considered opinion, on this issue there\nshould not be any denial of exemption u/s 11 of the Act. However,\nwith regards to delay in filing of ROI, section 12A(1)(ba

NANCY ANN MILLER EDUCATIONAL TRUST,INDORE vs. INCOME TAX OFFICER-EXEMPTION, INDORE

Appeal is allowed for statistical purpose

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year : 2018-19 Nancy Ann Miller Income-Tax Officer, Educational Trust, Ward-(Exemption), बनाम/ 64/67, Dhar Kothi, Indore. Vs. Indore. (Assessee / Appellant) (Revenue / Respondent) Pan: Aaatn4010B Assessee By Shri S.S.Deshpande, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 08.05.2024 Date Of Pronouncement 16.05.2024

condonation of delay before the CIT. 5.3 CPC is processing lakhs of return in an automated environment seamlessly. It is the duty of the appellant to file the return within due date and also to file necessary forms given in the Income Tax Rules as per the timelines prescribed in the statute. This was clearly mandated in Section 12A(ba