RAJA BHAT AND KUMUDA FOUNDATION,BELAGAVI vs. PR.COMMISSIONER OF INCOME TAX , BELAGAVI
The appeal of the assessee is ALLOWED
ITA 270/PAN/2024[2022-23]Status: DisposedITAT Panaji19 Mar 2025AY 2022-23
Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Year : 2022-23 Raja Bhat & Kumuda Foundation Plot No. 4, Rs No1368, Kumudini, Sadashiv Nagar, Belgavi-590001 Pan:Aajcr6351B . . . . . . . Appellant
For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr S Manikandan [‘Ld. DR’]
Section 11Section 12ASection 143(1)Section 246A(1)Section 250Section 253(1)Section 8
disallowance u/s 40 or u/s 43B of the Act. We also see eye to eye to the proposition that, the ‘specified date’ as defined in explanation (ii) to section 44AB of the Act sets time clock for audit and is not sacrosanct because it stands erected on the borrowed shoulders of section 139(1) of the Act, which in turn
