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Section 115 Section 139(1)5 Section 143(1)3 Section 12A3 Section 2502

SHREYA CANCER FOUNDATION,VISAKHAPATNAM vs. THE ITO, WARD-1(1),, VISAKHAPATNAM

In the result, appeal of the assessee is allowed

ITA 281/VIZ/2023[2018-19]Status: DisposedITAT Visakhapatnam29 Feb 2024AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.281/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2018-19) Shreya Cancer Foundation Vs. Income Tax Officer 1-70-6, Mig-109, Mvp Colony Ward-1(1) Visakhapatnam Visakhapatnam [Pan : Aaots9921J] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri C.Subrahmanyam, ARFor Respondent: Dr.Aparna Villuri, DR

Section 11Section 12ASection 139(1)Section 143(1)Section 250

285/-. The assessee preferred an appeal before the CIT(A) and the Ld.CIT(A) dismissed the appeal filed by the assessee on the ground that the assessee filed Form 10B beyond the time limits specified u/s 139(1) of the Act and the remedy to the tax payer is only to approach the jurisdictional Commissioner of Income Tax to condone