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1 result for “condonation of delay”+ Section 234Fclear

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Hyderabad24Ahmedabad10Mumbai5Bangalore4Pune3Rajkot1Jaipur1Kolkata1Lucknow1Nagpur1

Key Topics

Section 1543Section 143(1)2

BCDA MEMBERS BENEVOLENT TRUST,KOLKATA vs. ITO, WARD-1(2), EXEMPTION, KOLKATA

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 787/KOL/2024[2020-21]Status: DisposedITAT Kolkata24 Jul 2024AY 2020-21

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. No.787/Kol/2024 Assessment Year: 2020-21 Bcda Members Benevolent Trust ………. Appellant (Pan: Aabtb0860C) Vs. Income Tax Officer, Ward-1(2), Kolkata ………… Respondent Appearances By: Shri Rip Das, Ar Appeared For Appellant. Shri P. P. Barman, Addl. Cit, Sr. Dr Appeared For Respondent. Date Of Concluding The Hearing : 08.07.2024 Date Of Pronouncing The Order : 24.07.2024 Order Per Dr. Manish Borad: This Appeal Filed By The Assessee Pertaining To The Assessment Year (In Short “Ay”) 2020-21 Is Directed Against The Order Passed U/S 250 Of The Income Tax Act, 1961 In Short The “Act”) By Ld. Commissioner Of Income-Tax (Appeal), National Faceless Appeal Centre (Nfac), Delhi [In Short Ld. “Cit(A)”] Dated 07.03.2024 Arising Out Of The Rectification Order Passed U/S 154 Of The Act By Ao, Cpc Dated 26.04.2022. 2. Grounds Of Appeal Raised By The Assessee Read As Under:

Section 10Section 11Section 12ASection 143(1)Section 154Section 234ASection 234F
Section 250

234F, totalling to Rs.39,21,275/- [Rs.1,25,967/- + Rs.31,49,175/- + Rs.6,36,133/- & Rs.10,000/-], and finally confirmed by the Ld. CIT (A) is unlawful and arbitrary and cannot be imposed separately. Hence, it is prayed that this arbitrary wrong demand of Interest and Late Fee be directed to be deleted [Relief claimed - deletion of Interest & Late