DCIT, MIDDLETONTON ROW vs. BISHNUPUR PUBLIC EDUCATION INSTITUTE, BISHNUPUR
In the result, the appeal filed by the assessee is allowed for statistical purposes
ITA 1021/KOL/2023[2016-17]Status: DisposedITAT Kolkata24 Feb 2025AY 2016-17
Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Bishnupur Public Education Institute Dcit 10B, Middleton Row, 5 Th Floor, Gopeswarpalli, Bishnupur, Vs. Kolkata-700071, West Bengal Bankura-722122, West Bengal (Appellant) (Respondent) Pan No. Aabtb4176D Assessee By : S/Shri S.M. Surana & Sunil Surana & Dipak Kumar, Ars Revenue By : Shri Subhendu Datta, Dr Date Of Hearing: 03.02.2025 Date Of Pronouncement : 24.02.2025
For Appellant: S/Shri S.M. Surana &For Respondent: Shri Subhendu Datta, DR
Section 11Section 11(2)Section 12ASection 13(9)Section 139Section 139(1)Section 139(4)
12. Now, the second reason for which lower authorities have denied the deduction u/s 11 of the Act is of filing the belated audit report on form 10B of the Act. Now, clause (b) of section 12A(1) of the Act provides for a condition that if the income of a trust exceeds a maximum amount which is not chargeable
