APNA GHAR ASHRAM,JODHPUR vs. DDIT, CPC / ITO, WARD (EXEMPTION), BANGALORE / JODHPUR
In the result, appeal of the Assessee is allowed
ITA 730/JODH/2024[2022-23]Status: DisposedITAT Jodhpur02 Jun 2025AY 2022-23
Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)
For Appellant: Shri Rajendra Jain, AdvocateFor Respondent: Shri Karni Dan, Addl. CIT(Sr. D.R)
Section 11Section 12ASection 143(1)
delayed digital filing of Form 10. 29. Quite apart from the above, we also bear in mind the underlying intent of Section 11(2) and the submission of Form 10 in connection therewith which were aspects succinctly explained by the Supreme Court in Commissioner of Income-tax v. Nagpur Hotel Owners'
Assn. (2001) 2 SCC 128/[2001] 114 Taxman 255/247
