THE SOCIETY FOR COLLEGIATE EDUCATION,VISAKHAPATNAM vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS CIRCLE), VIJAYAWADA
In the result, appeal of the assessee is allowed
ITA 435/VIZ/2024[2021-22]Status: DisposedITAT Visakhapatnam28 Nov 2024AY 2021-22
Bench: Shri K. Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.435/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2021-22) The Society For Collegiate Education V. Dcit (Exemptions) Exemption Circle D.No. 52-14-75 Income Tax Office New Resapuvanipalem C.R. Building “Annex” Visakhapatnam – 530013 M.G. Road Andhra Pradesh Vijayawada – 520002 Andhra Pradesh [Pan: Aaatt9499E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)
Section 11(2)Section 143(1)Section 154
TDS credit for Rs. 1,736/-.
3. Aggrieved by the rectification order, assessee filed an appeal before
Ld.CIT(A), NFAC, Delhi. Simultaneously, the Assessee also filed one more rectification petition before CPC, against the rectification order passed on 24.02.2023. Since the appeal before the Ld. CIT(A) was filed with delay of 193
days. Ld. CIT(A) dismissed the appeal