JHAJI SHIKSHAN SAMITI, DURG,DURG vs. DEPUTY COMMISSIONER OF INCOME-TAX EXEMPTION CIRCLE, BHOPAL, BHOPAL
The appeal of the assessee is ALLOWED
ITA 476/RPR/2025[2018-19]Status: DisposedITAT Raipur09 Sept 2025AY 2018-19
Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshaliassessment Year: 2018-19 Jhaiji Shikshan Samiti, Arora Niwas, Ward No. 08, Durg Road, Bemetara, Durg-491335, Chhattisgarh Pan: Aaatj7624B ……….Appellant
For Appellant: Mr Yogesh Sethia [‘Ld. AR’]For Respondent: Ms Manisha Kinnu [‘Ld. DR’]
Section 11Section 12ASection 12A(1)(b)Section 143(1)Section 154Section 246ASection 250
charitable institution registered u/s 12A of the Act which filed its return of Income on 27/10/2018. The Audit
Report in prescribed Form No. 10B r.w.r. 17B of the Income Tax
Rules, 1962[‘IT-Rules’] however was filed on 28/10/2018. The return of Income filed by the assessee was processed u/s 143(1) of the Act summarily on 17/10/2019 whereby
