2022 (12) TMI 1447

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.... Respondent : Smt. J.M. Jamuna Devi, Sr. D.R. ORDER PER: S.S. GODARA, J.M. These assessee's twin appeals for A.Ys. 2018-19& 2019-20 arise against the National Faceless Appeal Centre (NFAC) Delhi's orders, both dated 27.11.2021, passed in Din & Order No.ITBA/NFAC/S/250/2021- 22/1037307680(1) and Din & Order No. ITBA/NFAC/S/250/2021- 22/1037306592(1) respectively, involving proceedings under Sec....

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....C(ii) of the Act that although it has been prescribed in the relevant statute to claim the impugned deduction only after filing Section 139(1) return before the due date, this tribunal's recent coordinate bench in the case of M/s. Krushi Vibhag Karmchari Vrund Sahakari Path Sanstha vs. ITO in ITA No.182/Nagpur/2019 dated 07.10.2022 has held the foregoing condition(s) as "directory" and not a manda....