NATIONAL UNIVERSITY OF STUDY AND RESEARCH IN LAW,RANCHI vs. ASST. DIRECTOR OF INCOME TAX ,CPC, BENGALURU

In the result, this appeal of assessee is allowed for statistical purposes only

Bench: Shri Pradip Kumar Choubey & Shri Ratnesh Nandan Sahay(Virtual Hearing) National University Of Study & Assistant Director Of Research In Law, Ranchi, Income Tax, Vs. Nusrl Campus, Pithoria Road, P.O- C.P.C., Bangaluru. Burku At Nagri, Jharkhand. Pan No. Aaajn 0847 Q Appellant/ Assessee Respondent/ Revenue

condonation of delay was not acceded by the department. 4. The appellant then filed a rectification application against the above demand notice, however, the same was rejected by the department. The appellant institute, therefore, filed another rectification application, however, the department bearing DIN No. CPC/1920/U7/2013753186 dated 04/02/2021 disallowed both the revenue expenditure as well as the capital expenditure claimed