Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2017-18 Indore Contract Bridge Cpc, Association, Bangalore बनाम/ Yashwant Club, Race Course Road, Vs. Indore (Appellant / Assessee) (Respondent / Revenue) Pan: Aaaai 1652 F Assessee By Shri S.S. Deshpandey, Ca & Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 28.03.2023 Date Of Pronouncement 18.04.2023
condonation of delay in filing first-appeal before Ld. CIT(A). We accept assessee’s submissions and reverse the decision of dismissal taken by Ld. CIT(A). The assessee succeeds in this ground. Ground No. 2 to 3: 8. The exact controversy involved in these grounds is whether or not the assessee was entitled for exemption u/s 11/12 as claimed