MANAV SEVA LOK KALYAN MAHASANGH,NAGPUR vs. DCIT/ACIT CIRCLE EXEMPTIOM, NAGPUR
In the result, appeal of the assessee is allowed
ITA 326/NAG/2025[2020-21]Status: DisposedITAT Nagpur26 Mar 2026AY 2020-21
Bench: Shri Pawan Singh & Shri Khettra Mohan Roymanav Seva Lok Kalyan Vs Dcit/Acit, Circle Mahasangh, H.No. 32, Teka Exemption, Nagpur Naka, Asi Nagar, Nagpur. Pan : Aabtm 1643 C Assessee Respondent Assessee By : Shri Kapil Hirani, Advocate Revenue By : Shri Pankaj Kumar, Cit-Dr Date Of Hearing : 25.02.2026 Date Of Pronouncement : 26.03.2026
For Appellant: Shri Kapil Hirani, AdvocateFor Respondent: Shri Pankaj Kumar, CIT-DR
Section 11Section 12Section 12ASection 12A(1)(b)Section 139(1)Section 143(1)Section 250Section 44ASection 80G
delay was marginal and on account of circumstances beyond the control of the Appellant and which deserved to be condoned as per law and in the interest of justice.
3. On the facts and circumstances of the case and in law, the Appellant having filed the audit report in Form 10B along with the return of income which was filed
