ALL INDIA WOMENS CONFERENCE KANPUR,KANPUR vs. THE INCOME TAX OFFICER, WARD-1(1)(1), CIVIL LINES KANPUR
ITA 510/LKW/2024[2022-23]Status: DisposedITAT Lucknow04 Jul 2025AY 2022-23
Bench: Shri. Sudhanshu Srivastavaassessment Year: 2022-23 All India Womens Conference V. The Income Tax Officer Kanpur Ward 1(1)(1) 16/4, Mahila Park, Civil Lines Civil Lines Sarsaiya Ghat, Kanpur Kanpur Tan/Pan:Aacta1200E (Appellant) (Respondent) Appellant By: Shri Swaran Singh, C.A. Respondent By: Shri Sanjeev Krishna Sharma, D.R. O R D E R This Appeal Has Been Preferred By The Assessee Against The Order Dated 25.06.2024, Passed By The Addl/Jcit(A)-2, Kolkata For Assessment Year 2022-23. 2.0 The Brief Facts Of The Case Are That The Assessee Is A Society Registered Under The Societies Registration Act Xxi Of 1860 & Running Working Women’S Hostel At Subsidized Rate Under The Name & Style Of ‘All India Womens Conference’, Kanpur. The Assessee-Society Is Also Registered Under Section 10Ac Of The Income Tax Act, 1961 (Hereinafter Called “The Act’). During The Year Under Consideration, The Assessee-Society E-Filed Its Return Of Income, Declaring Nil Income. The Assessee-Society During The Year Under Consideration Had Shown Gross Receipts Of Rs.10,52,829/- And
For Appellant: Shri Swaran Singh, C.AFor Respondent: Shri Sanjeev Krishna Sharma, D.R
Section 10Section 10ASection 143(1)
section 143(1) of the Act is not disputed. However, the assessee did file Form 10B after processing of return is also not in dispute. Various Benches of the Tribunal have held that even if Form 10B is filed during the first appellate proceedings or during the course of reassessment
