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1 result for “TDS”+ Section 12Aclear

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Key Topics

Section 12A2Section 80G(5)2

SHRI SUDHARM JAIN SEWA SADHNA KENDRA EVAM SIKSHAN SANSTHAN, KANKER,KANKER vs. CIT, EXEMPTION, BHOPAL, BHOPAL

In the result, appeal of the assessee is allowed for statistical purposes

ITA 118/RPR/2025[2024-25]Status: DisposedITAT Raipur02 Apr 2025AY 2024-25

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.118/Rpr/2025 "नधा"रण वष" / Assessment Year : 2024-25 Shri Sudharm Jain Sewa Sadhna Kendra Evam Sikshan Sansthan Shantipara, Near Bus Stand, Sambalpur, Kanker-494 435 Pan: Aasts6803K

For Appellant: Shri Rajesh Golechha, CAFor Respondent: Shri S.L Anuragi, CIT-DR
Section 11Section 12ASection 12A(1)(ac)Section 80G(5)

TDS), Raipur (C.G.), TAX Case No.17/2025, dated 24.02.2025, after relying on the judgment of the Hon’ble Supreme Court in the case of Vidya Shankar Jaiswal Vs. ITO, Ward-2, Ambikapur (supra) had held that a justice oriented and liberal approach be adopted while considering the application filed by the assessee for condonation of delay. Accordingly, the delay