THE WEST BENGAL NATIONAL UNIVERSITY OF JURIDICIAL SCIENCE,KOLKATA vs. CIT(EXEMPTION) , KOLKATA

In the result, appeal of the assessee is allowed

condoned by the Ld. CIT, the delay in filing return of income stands late. Hence the assessee is not Ld. CIT, the delay in filing return of income stands late. Hence the assessee is not Ld. CIT, the delay in filing return of income stands late. Hence the assessee is not eligible for the benefit of exemption

M/S BIRENDRA CHANDRA SAHA,KOLKATA vs. ACIT, CIR-39, KOLKATA, KOLKATA

In the result, the appeal of the assessee is treated as allowed