SHRI NAMIYUN PARSWANATH JAIN, SWETAMBER MANIDHARI TRUST,JABALPUR vs. INCOME TAX OFFICER(EXEMPTION), JABALPUR
In the result, impugned order is set aside and appeal by assessee is allowed for statistical purposes”
ITA 100/JAB/2022[2018-19]Status: DisposedITAT Jabalpur14 Sept 2023AY 2018-19
For Appellant: Sri Rahul Bardia.CA. ARFor Respondent: Shri Shiv Kumar. Sr.DR
Section 11Section 119(2)Section 12ASection 139Section 143(1)Section 154
139 as per CBDT circular 02/2020 dt 3.1.2020
w.e.f due date being 31 March of every asstt. year, I e. For the A.Y.
2018-19-
31.03.2019
and thus
10B form filed
On 26.02.2020, the delay is within 365 days should have been condoned relying on the CBDT circular
No.
6/2020
dt
19.02.2020
4) That the Comm. (appeals) erred
