Accordingly, the same are being dismissed as having become academic in nature
Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary
147 of the Act, the order passed by the CIT(A) be quashed. 03. Because the assessee society being registered u/s. 12A of the Act 1961, and the return having being filed in time alongwith the audit report, Form No. 10 for accumulation having being filed during the assessment proceedings, the AO as well as the CIT(A) have failed