SATPUDA FOUNDATION,AMRAVATI vs. INCOME TAX OFFICER, WARD-2, NAGPUR
In the result, assessee’s appeal is allowed
ITA 143/NAG/2021[2017-18]Status: DisposedITAT Nagpur03 Jun 2024AY 2017-18
Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
For Appellant: Shri Manoj G. Moryani a/wFor Respondent: Shri Abhay Y. Marathe
Section 11Section 11(2)Section 12ASection 139(1)Section 143(2)Section 143(3)Section 234A
9(2)(b) of the Income-tax Act, 1961 (Act).
However, in those cases where the Income Tax Returns have also been filed beyond the due date prescribed under section 139(1) of the Act, the condonation of delay in filling of Form SA & Farm 10 by the Commissioners is not of any help to the assessee, as section 13
