2020 (1) TMI 1675

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.... Sr. DR ORDER PER J. SUDHAKAR REDDY, AM :- This is an appeal filed by the assessee directed against the order of the Commissioner of Income Tax (Appeals)-25, Kolkata ['CIT(A)' for short] dated 28.09.2018 u/s 250 of the Income Tax Act, 1961 ('the Act' for short) for AY 2016-17. 2. The assessee is a charitable Trust registered u/s 12A of the Act. It filed its return of income u/s 139 of the Act....

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....ssee is in appeal before us. 5. We have heard Ms. Shikha Agarwal, ld. Counsel for the assessee and Sh. Supriyo Pal, Sr. DR on behalf of the Revenue. As submitted by Ms. Shikha Agarwal, the CBDT had vide Circular No. 10[F.NO.197/55/2018-ITA-I] Section 12A, read with Section 119 of The Income-Tax Act, 1961 - Charitable or Religious Trust - Registration of - condonation of delay in filing of Form No....