SHRI SEWARAM CHARITABLE TRUST ,KOTA vs. ITO, WARD, EXEMPTION, UDAIPUR
The appeal of the assessee is allowed
ITA 7/JODH/2023[2020-21]Status: DisposedITAT Jodhpur10 Aug 2023AY 2020-21
Section 1Section 11Section 119Section 12ASection 12A(1)(ba)Section 139Section 139(4)Section 139(4)(a)Section 143(1)
condonation of delay from the Competent Authority hence, this Circular does not come to its rescue.
From the combined reading of section 139(4A) and section 12A(1)(ba