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)
33. Though rendered in the context of Form 10B, in our considered opinion, the legal position as enunciated in the aforesaid judgment would equally apply to the submission of Form 10. 34. We, accordingly, allow the instant writ petition and quash the impugned order under Section 148A (d) dated 31 March 2023 and the consequent initiation of reassessment proceedings through