SHRISHTI INSTITUTE OF MEDICAL SCIENCE AND RESEARCH CENTRE,KORBA vs. COMMISSIONER OF INCOME TAX ( EXEMPTION), BHOPAL
In the result, all the captioned appeals i
ITA 100/RPR/2020[2016-17]Status: DisposedITAT Raipur25 Sept 2023AY 2016-17
Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.100 & 101/Rpr/2020 "नधा"रण वष" / Assessment Years : 2016-17 & 2017-18 Shrishti Institute Of Medical Science & Research Centre, Pandey Complex Near Petrol Pump, Niharika, Korba-495677 (C.G.). Pan : Aacas5201L .......अपीलाथ" / Appellant बनाम / V/S. Commissioner Of Income Tax (Exemption), Bhopal ……""यथ" / Respondent आयकर अपील सं. / Ita Nos.102/Rpr/2020 "नधा"रण वष" / Assessment Years : 2018-19 Saksham Mig-1 Ameri Sagar Dwip, Sagar Dwip Ameri, Bilashpur-495001(C.G.). Pan : Aaeas6801Q .......अपीलाथ" / Appellant बनाम / V/S. Commissioner Of Income Tax (Exemption), Bhopal
For Appellant: Shri Y.K. Mishra, AdvocateFor Respondent: Shri V.K. Singh, CIT-DR
Section 115VSection 119(2)(b)Section 12ASection 132Section 132ASection 143Section 147Section 153ASection 154Section 158B
condonation of the delay in filing its audit report in “Form No. 10BB” was declined by him, as under:-
4
Shrishti Institute of Medical Science and Research Centre & Ors. vs. CIT(E)
ITA No. 100, 101& 102/RPR/2020
5
Shrishti Institute of Medical Science and Research Centre & Ors. vs. CIT(E)
ITA No. 100, 101& 102/RPR/2020
4. We have heard