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)
166
taxmann.com 725 (Gujarat) wherein it was held as under:
6
9.1 Having considered the direction in clause 4(i), it appears that the Central Board of Direct Taxes directed the authorities to condone the delay caused in filing Form 10B in the cases where the audit report for the previous year has been obtained before filing of return
