2024 (3) TMI 206

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...., JUDICIAL MEMBER : This appeal is filed by the assessee against the order of Commissioner of Income Tax (Appeals) [CIT(A)], Chennai in DIN & Order No. ITBA/APL/S/250/2023-24/1057230787(1) dated 19.10.2023, arising out of order passed u/s 143(1) of the Income Tax Act, 1961 (in short 'Act') dated 21.05.2019 for the Assessment Year (A.Y. ) 2018-19. 2. Brief facts of the case are that the assessee ....

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....ondone the delay in filing Form 10B. 3. Aggrieved, the assessee preferred further appeal before the Tribunal by raising the following grounds of appeal : 1. The under the facts and circumstances of the case the order processed under section 143(1) of the IT Act and the consequential order passed under section 250 of the IT Act is not valid in the eyes of law. 2. The learned CIT(A) observation....

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....allowed the claim of benefit under section 11 and 12 of the IT Act. 4. At the outset, the Ld.AR has submitted that the assessee filed Form 10B within the time limit prescribed u/s 139(1) of the Act. The time limit prescribed for the A.Y. 2018-19 was 31.07.2018. He further submitted that copy of acknowledgement was filed in the paper book, which shows that the assessee has filed Form 10B within th....