ACIT, PATNA vs. NEW ERA SOCIAL DEVELOPMENT WELFARE SOCIETY, PATNA
Appeal is treated as allowed for statistical purposes
ITA 296/PAT/2023[2017-18]Status: DisposedITAT Patna04 Feb 2025AY 2017-18
Section 10Section 11Section 12Section 12ASection 12A(1)(b)Section 139(1)Section 144Section 2Section 250Section 288
2. Before us, right at the outset, the Ld. DR pointed out the provisions of section 13(10) of the Act and used that to support the action of Ld. AO.
The Ld. AR on the other hand stated that the Form 10B could not be filed due to ignorance of Rules and procedures and the same was prepared
