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
B) of the Act for filling of form 10B for A.Y. 2018-19 and subsequent years, that delay up to 365 days has been extended up to 3 years for filling of Form 10B.The relevant circular reads as under:
In exercise of the powers conferred under section 119(2) of the Income-
“1. tax Act, 1961 (hereinafter referred
