2023 (10) TMI 1059

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....dy, Judicial Member : This appeal is filed by the assessee against the order of Commissioner of Income Tax (Appeal) [CIT(A)], National Faceless Appeal Centre (NFAC), Delhi in DIN & Order No. ITBA/NFAC/S/250/2023-24/1052984661(1) dated 19.05.2023 for the Assessment Year (A.Y.) 2016-17. 2. Brief facts of the case are that the assessee is a Trust, registered u/s 12A of the Income Tax Act, 1961 (in ....

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....). Since the assessee has already filed an application for condonation of delay before the DIT(Exemptions), Hyderabad and since the delay is under consideration, the Ld. CIT(A) allowed the assessee's appeal for statistical purpose, directing the AO to give appeal effect on the basis of the outcome of order of CIT(E), Hyderabad. 4. On being aggrieved, the assessee preferred an appeal before the Tr....