JERMEL'S ACCADEMY,SILIGURI vs. I.T.O., WARD - 1(4), , SILIGURI
In the result, the appeal filed by the assessee is allowed as per the directions mentioned above
ITA 1652/KOL/2024[2016-2017]Status: DisposedITAT Kolkata10 Mar 2025AY 2016-2017
Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra
Section 11(1)Section 11(1)(A)Section 12ASection 12A(2)Section 139(1)Section 143(2)Section 147Section 148Section 250
trust or the establishment of the institution if the Principal Commissioner or Commissioner is, for reasons to be recorded in writing, satisfied that the person in receipt of the income was
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I.T.A. No.: 1652/KOL/2024
Assessment Year: 2016-17
Jermel's Accademy.
prevented from making the application before the expiry of the period aforesaid for sufficient reasons
