BRIJ BIHARI DUBEY EDUCATIONAL TRUST,GORAKHPUR vs. THE DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTION, LUCKNOW
In the result, appeal of the assessee is dismissed
ITA 45/VNS/2022[2014-2015]Status: DisposedITAT Varanasi24 Feb 2023AY 2014-2015
Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2014-15 Brij Bihari Dubey Educational Trust, Vs. The Deputy Commissioner C-251, Budh Vihar, Taramandal, Of Income Tax-Cpc, Gorakhpur-273001, Uttar Pradesh Bangalore Pan-Aabtb7657D (Appellant) (Respondent) Appellant By: Sh. Subhash Chand, Adv & Sh. Ashutosh Bhardwaj, Adv Respondent By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 09.02.2023 Date Of Pronouncement: 24.02.2023 O R D E R
For Appellant: Sh. Subhash Chand, Adv & ShFor Respondent: Sh. A.K. Singh, Sr. DR
Section 11Section 12ASection 143(1)Section 143(1)(a)Section 154
249(3) only the appellant could successfully demonstrate that it had sufficient cause for not presenting the appeal within the period of 30 days.
4.6. The exercise of discretion in condonation of delay in matters of limitation, such as in the present case u/s.249(3) of the Income Tax
Act, 1961 has to be carried out within the meaning