ST PATRICKS EDUCATIONAL SOCIETY,GUMLA vs. INCOME TAX OFFICER W3(1), RANCHI
In the result, appeal of the assessee stands allowed
ITA 70/RAN/2025[2018-19]Status: DisposedITAT Ranchi26 Nov 2025AY 2018-19
Bench: Shri George Mathan(Through Hybrid Mode) आयकर अपील सं./Ita No.70/Ran/2025 (निर्धारण वर्ा / Assessment Year :2018-2019) St Patricks Educational Vs. Ito, Ward-3(1), Ranchi Society, Sisai Road, Gumla, Jharkhand-835207 स्थायी लेखा सं./Pan No. : Aakas 7872 B (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) ..
For Appellant: Shri Naveen Dokania, CAFor Respondent: Shri Khubchand T Pandya, Sr
Section 10Section 12ASection 139Section 139(1)Section 148
12A and/or 10(23C) and to explain why the claim of exemption should not be denied as they have not filed the return of income within the due date as stipulated u/s.139(1) of the Act. Ld. AO noted that since the assessee is registered u/s. 12AA of the Act w.e.f. 19.02.2019 the benefit of 10(23C(iiiad) cannot
