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

In the result, appeal of the assessee is allowed

1) of the Act. In the instant case, the delay in filing Form In the instant case, the delay in filing Form-10 though was condoned by the 10 though was 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

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”