SHRI JAIN SHWETAMBER MURTIPUJAK SANGH,DHAMTARI vs. INCOME TAX OFFICER, WARD-1, RAIPUR
In the result, appeal of the assessee in ITA No
ITA 16/RPR/2022[2017-18]Status: DisposedITAT Raipur22 May 2023AY 2017-18
Bench: Shri Ravish Soodआयकर अपील सं./ Ita Nos. 15 & 16/Rpr/2022 "नधा"रण वष" / Assessment Years : 2016-17 & 2017-18 Shri Jain Shwetamber Murtipujak Sangh C/O. Santosh Parekh, Near Hanuman Mandir, Near Itwari Bazar, Dhamtari, Chhatisgarh-493 773 Pan : Aahas5883K .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer (Exemption), Ward-1, Raipur (C.G.). ……""यथ" / Respondent
For Appellant: S/Shri Sunil Kumar Agrawal &For Respondent: Shri Piyush Tripathi, Sr. DR
Section 11Section 11(2)Section 12ASection 139Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 154
section 139 of the Act is condoned.
(ii) In all other cases of belated applications in filing Form No.10B for years prior to AY 2018-19, the Commissioners of Income-tax are authorized to admit such applications for condonation of delay u/s.119(2)(b) of the Act. The Commissioners will while entertaining such belated applications in filing Form No.10B shall