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)
1) of the Act]. Although it is the claim of the Ld. AR that on 25.09.2014 return of income for the preceding year, i.e., A.Y.2012-13, could not be filed as the time limit for filing the same under sub-section (4) of Section 139 of the Act had lapsed on 31.03.2014; we are unable to find favor with the same
