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
230 ITR 0714- filling of audit report being directory and can be filed up to assessment stage.
3) That the commissioner appeals faceless erred in confirming order of CIT(exemption) u/s 119(2) dated 11.09.2020 denying condonation of delay being more than 365 days as against the due date of 31.10.2018, whereas it was claimed that delay be computed
