BETHANY SEVA SANGAM, DURG,DURG vs. INCOME TAX OFFICER, (EXEMPTION) WARD-2, RAIPUR, RAIPUR
In the result, the appeal of the assessee is partly allowed in terms of our aforesaid observations
ITA 72/RPR/2023[2012-13]Status: DisposedITAT Raipur21 Aug 2023AY 2012-13
Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.72/Rpr/2023 "नधा"रण वष" / Assessment Year : 2012-13 Bethany Seva Sangam C/O. Bethany College Of Nursing, Borsi, Durg (C.G.) Pan : Aaaab0776D .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, (Exemption), Ward-2, Raipur (C.G.) ……""यथ" / Respondent
For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 12ASection 139Section 147Section 148Section 272ASection 272A(2)(e)
4) of the Act could have been filed for the year under consideration, i.e., A.Y.2012-13. It was further stated by him that the very fact that except for A.Y.2013-14 for all the succeeding years, the assessee trust had filed its returns of income within the stipulated period, i.e., under sub- section (1) of Section 139 of the Act, in itself
