BANKA ATITHI BHAWAN TRUST,,GORAKHPUR vs. CIT (E), LUCKNOW
In the result, the appeal of the assesseein ITA No
ITA 113/VNS/2020[2016-2017]Status: DisposedITAT Varanasi13 Jan 2023AY 2016-2017
Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2016-17 Banka Atithibhawan Trust, Commissioner Of Income-Tax C/O Banka Atithibhawan, V. (Exemptions), Maya Bazar, Gorakhpur- 5Th Floor, Tc-46, Vibhutikhand, 273001, U.P. Gomti Nagar, Lucknow-226010, U.P. Pan:Aaatb8576G (Appellant) (Respondent) Appellant By: Mr. Ashishbansal, Advocate Respondent By: Shriamalendunath Mishra, Cit Dr Date Of Hearing: 12.01.2023 Date Of Pronouncement: 13.01.2023
For Appellant: Mr. AshishBansal, AdvocateFor Respondent: ShriAmalenduNath Mishra, CIT DR
Section 119(2)(b)Section 139Section 253(3)
D E R
PER SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER:
This appeal, filed by assessee, being ITA No.13/Vns/2020, is directed against theorderpassed by learned
Commissioner of Income-tax
(Exemptions),
Lucknow(hereinafter called
“the CIT(E))
, dated
26.12.2019(DIN & Letter No. ITBA/COM/F/ 17/2019-20/1023109110(1) ) refusing to condone delay in filing of Form No. 10B, for assessment year 2016-
17 . We have heard