ABHISHEK SEWA SANSTHA,CHANDAULI vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), LUCKNOW
Accordingly, appeal of the assessee dismissed as not maintainable
ITA 79/VNS/2023[2021-2022]Status: DisposedITAT Varanasi23 Nov 2023AY 2021-2022
Bench: Us That Relevant Fact & Correct Position Of Law Has Not Been Considered By Ld. Pcit, Therefore Same Are Discussed In Brief.
For Appellant: Shri. S.K. Garg AdvocateFor Respondent: Shri. Robin Chaoudhary
Section 11Section 11(1)Section 119(2)Section 119(2)(b)Section 12ASection 139Section 154Section 80G
rectification application u/s 154 of the Act before CPC which was rejected. Then on 29.03.2023, the assessee filed an application for condonation of delay for filing of audit report in Form 10B for A.Y.
2021-22 before Ld. PCIT, Central Lucknow. In the submissions made before the ld PCIT, the assessee submitted that due to ignorance of law and inadvertent
