SHASHI KRISHNA EDUCATIONAL AVAM WELFARE SOCIETY,PATNA vs. AO, PATNA
In the result, the appeal filed by the assessee is partly allowed for\nstatistical purposes
ITA 428/PAT/2025[2018-19]Status: DisposedITAT Patna29 Jan 2026AY 2018-19
Section 11Section 12ASection 12A(1)(b)Section 143(1)Section 250
2 of 2020 dated\n3.1.2020 which admittedly gives power to condone the delay in filing Form\n10B up to a period of 365 days. The CIT (Appeals), NFAC also took note of\na decision of the High Court of Gujarat in Commissioner of Income Tax Vs\nGujarat Oil and Allied Industries reported in 1993 ITR (201) 325 wherein it\nwas