SHREE SREE BALANANDA TRUST,DEOGHAR vs. ITO, EXEMPTION WARD,, DHANBAD
In the result, this appeal of assessee is allowed
ITA 16/RAN/2023[2016-17]Status: DisposedITAT Ranchi04 Feb 2025AY 2016-17
Bench: Shri Partha Sarathi Chaudhuryshree Sree Balananda Trust, I.T.O., Sri Sri Balananda Ashram, Karinabad, Exemption Ward, Vs. Deoghar, Dist.- Deoghar, Dhanbad. Jharkhand-841112 Pan No. Aabts 0579 H Appellant/ Assessee Respondent/ Revenue
Section 11Section 13(9)Section 139(1)Section 143(1)Section 143(1)(a)Section 143(2)Section 154
139(1) of the Income Tax Act, 1961 (in short, the Act). However, the assessee failed to furnish Form-10 and accordingly failed to satisfy one of the twin conditions specified under Section 13(9) of the Act. Even during the appellate proceedings, the assessee had not furnished any evidence for filing of Form-10 for the impugned assessment year