2025 (5) TMI 185

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... : S/Shri Keerti Narayan & Chavali Narayan, CAs For The Respondent : Smt. Nandini Das, CIT(DR)(ITAT), Bengaluru. ORDER PER PRAKASH CHAND YADAV, JUDICIAL MEMBER The present appeal of the assessee is arising out of the order of the ld. CIT(Appeals), National Faceless Appeal Centre, Delhi (NFAC) dated 08.11.2024 and relates to assessment year 2022-23. 2. The brief facts of the case as ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....g of revised return, when compared to original return of income dated 28.11.2022. The revised return filed by the assessee has been processed by the CPC on 22.12.2022 disallowing the claim of deduction u/s. 10AA on the ground that return of income filed by the assessee has been furnished beyond the due date u/s. 139(1). Aggrieved with the order of CPC, the assessee filed appeal before the ld. CIT(....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Act. The ld. counsel drawn attention of the Bench towards page 12 of the ld. CIT(A)'s order and contended that the findings of ld. CIT(Appeals) are factually incorrect. 5. The ld. DR relied on the orders of authorities below. 6. We have heard the rival submissions and perused the material available on record. Certain dates which go to the root of the matter are as under:- Date Event ....