Search: condonation of delay

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Section 80J10 Section 139(1)5 Section 143(1)(a)4 Section 143(1)2

RAJESH KUMAR AGARWAL,JAIPUR vs. DCIT, CIRCLE 1, JPR

In the result, appeal of the assessee is allowed

ITA 85/JPR/2023[2021-22]Status: HeardITAT Jaipur17 Apr 2023AY 2021-22

Bench: The Date Of Hearing Of Appeal.”

For Appellant: Smt. Suhani Meharwal (C.A.)For Respondent: Sh. A. S. Nehra (Addl. CIT) a

Section 139(1)Section 143(1)Section 143(1)(a)Section 44ASection 80J

11B) of section 80-IB of the I.T Act, 1961 The amount of deduction in the case of an undertaking deriving profit from business of operating and maintaining a hospital in a rural area shall be 100% of profit and gains for 5 years if: - “The assessee furnished the report of audit in such form and containing such particulars