GRAM NIRMAN MANDAL,NAWADA vs. DC/AC EXEMPTION, CIR, PATNA, PATNA
In the result, the appeal of the assessee is partly allowed for statistical purposes
ITA 336/PAT/2025[2018-19]Status: DisposedITAT Patna27 Nov 2025AY 2018-19
Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra
Section 10Section 11Section 143(3)Section 250
8) For that, delay of filling of 10B, was caused due to the negligence of the of the chartered Accountant, assessee should not be punished for mistake.
9) For that, Allahabad High Court held in the case of C.I.T vs Kesar Enterprises
Ltd(2010) 325 ITR 713 (ALL) that Delay was caused due to the negligence of the chartered Accountant
