DUSHKAL GO SEWA SAMITI,SUMERPUR vs. ITO (EXEMPTION), JODHPUR

In the result, both the appeals of the assessee are allowed

condoned the delay in filing the Form No.10B. Therefore, I am of the considered opinion that the AO has rightly held that there is no mistake apparent from record rectifiable u/s 154 at this stage. Accordingly, the grounds of appeal are dismissed. 5. In the result, the appeal is dismissed.” 6. As the assessee did not receive any favor from

DUSHKAL GO SEWA SAMITI,SUMERPUR vs. ITO (EXEMPTION), JODHPUR

In the result, both the appeals of the assessee are allowed

condoned the delay in filing the Form No.10B. Therefore, I am of the considered opinion that the AO has rightly held that there is no mistake apparent from record rectifiable u/s 154 at this stage. Accordingly, the grounds of appeal are dismissed. 5. In the result, the appeal is dismissed.” 6. As the assessee did not receive any favor from

AARA AGRO PVT. LTD.,AGRA vs. DY.CIT., CIRCLE-2(1)(1), AGRA

The appeal is allowed for statistical purposes

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meenalt.A No. 54/Agr/2021 (Assessment Year: 2018-19) Vs. Cit Circle-2 (1)(1) Agra Agro Private Limited Agra U.P. Anjana Cinema, 3/2 D.M.G. Road Agra U.P. 282007 Pan: Aagca8595F (Revenue) (Assessee)

37,41,720 which comprises interest charged under section 234C amounting to rupees 29,74,897 on account of deferment of payment of advance tax and 234B of rupees 7,66,824. The appellant had paid the interest charged under section 234B. The interest 234C has also been paid at rupees 88,140 for deferment of last installment of advance