RAJASTHAN NURSING COUNCIL,JAIPUR vs. THE ASSISTANT DIRECTOR OF INCOME TAX , CPC, BANGALORE
In the result, the appeal of the assessee is allowed
ITA 1397/JPR/2024[2019-20]Status: DisposedITAT Jaipur07 May 2025AY 2019-20
Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)
For Appellant: Shri Tarun Agarwal, C.AFor Respondent: Smt. Runi Pal, CIT-DR
Section 11Section 11(2)Section 12ASection 13(9)Section 139(4)Section 143(1)Section 250
condone the delay in filing of the Income Tax Return as there is no delay.
Further, we also rely on several judgment on the similar facts, where the benefit of section 11 and 12 were provided.
1. In the case of Conference of Religious India vs. Ward Exemption 1(3), New
Delhi, the Honorable Delhi Bench of ITAT has held
