BHARAT UTKARSH SEWA SANSTHAN, JANJGIR-CHAMPA,JANJGIR-CHAMPA vs. INCOME TAX OFFICER (EXEMPTION), BILASPUR, BILASPUR
In the result, appeal filed by the assessee society is dismissed in terms of the aforesaid observations
ITA 423/RPR/2024[2018-19]Status: DisposedITAT Raipur31 Jan 2025AY 2018-19
Bench: Shri Ravish Soodआयकर अपील सं. / Ita No.423/Rpr/2024 "नधा"रण वष" / Assessment Year : 2018-19 Bharat Utkarsh Sewa Sansthan Bharat Utkarsh College Of Education C/O. R.C. Pandey, P.O-Sarkhon Naila, District: Janjgir Champa Pan: Aacab0445A .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer (Exemption) Bilaspur (C.G.) ……""यथ" / Respondent
For Appellant: Shri G.S. Agrawal, CAFor Respondent: Smt. Tarannum Verma, Sr. DR
Section 10Section 143(2)Section 143(3)
23 days involved in filing of the appeal and the “affidavit” dated 15.10.2024 a/w. medical certificates of the President of the assessee society and the counter affidavit filed by the A.O, dated
22.01.2025, I am of the view that as there were justifiable reasons leading to the delay of 24 days involved in filing of the present appeal which