NITDAA FOUNDATION,KOLKATA vs. CIT(E), KOLKATA
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 667/KOL/2024[00]Status: DisposedITAT Kolkata20 Aug 2024
Bench: Shri Sonjoy Sarma & Shri Rakesh Mishranitdaa Foundation, Commissioner Of Income Fe 261, Sector-Iii, Salt Lake, Tax (Exemption), Kolkata, Vs West Bengal -700106 10B, Middleton Row, (Pan: Aadtn2308K) West Bengal - 700071 (Appellant) (Respondent)
For Appellant: S. Banerjee, A.RFor Respondent: Amitava Sen, Addl. CIT-DR
Section 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)
ac) (iii) of the I.T. Act 1961 on 6.5.2022 along with annexures.”
5. In view of the submission made we are of the view that there is sufficient cause for the delay which was neither mala fide/intentional nor
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Nitdaa Foundation has given any benefit to the assessee. Hence, the delay of 77 days is hereby condoned and the appeal