SANTH BHAGWANBABA SHIKSHAN MANDAL,LATUR vs. INCOME-TAX OFFICER (EXEMPTION),, NANDED
The appeal of the assessee is allowed in terms of our aforestated observation
ITA 554/PUN/2021[2016-17]Status: DisposedITAT Pune12 Aug 2022AY 2016-17
Bench: Shri Partha Sarathi Chaudhary & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 554/Pun/2021 करिनधा"रण वष"/ Assessment Year :2016-17 Sant Bhagwanbaba Shikshan Mandal Phule Nagar, Ahmadpur, Dist. Latur. . . . . . . . अपीलाथ" / Appellant Pan :Aacts 5514 P बनाम / V/S. Income Tax Officer (Exemption), . . . . . . . ""यथ" / Respondent Nanded – 431 601. "ारा / Appearances Assessee By : Mrs J. R. Chandekar Revenue By : Shri M. G. Jasnani सुनवाई क" तारीख / Date Of Conclusive Hearing :12/08/2022 घोषणा क" तारीख / Date Of Pronouncement :12/08/2022 आदेश / Order Per G.D. Padmahshali, Am; The Present Appeal Of The Assessee Filed Against The Order Of Commissioner Of Income Tax(Appeals), Nfac [For Short “Cit(A)”] Dt. 24/03/2017 Passed U/S 250, Which In Turn Sprung Out Of Assessment Order Of Income Tax Officer (Exemption), Nanded [For Short “Ao”] Dt. 02/11/2018
For Appellant: Mrs J. R. ChandekarFor Respondent: Shri M. G. Jasnani
Section 11Section 11(2)Section 12ASection 12A(1)(b)Section 142(1)Section 143(2)Section 143(3)Section 250
disallowing claim of deduction of 11(2) ignoring that the fact appellant had filed form No 10B (through late) and that appellant had filed application for condonation of delay with CIT(E), Pune.
The order may be cancelled.
4. On the facts and in the circumstance of the case and in law the Learned Assessing Officer