2025 (7) TMI 104

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.... Kumar Dhanesta, Sr. DR ORDER PER SATBEER SINGH GODARA, JM This assessee's appeal for assessment year 2017-18, arises against the Commissioner of Income Tax (Appeals)/Addl./JCIT(A)-1, Jaipur's DIN and order no. ITBA/APL/S/250/2024- 25/1065178613(1), dated 28.05.2024 involving proceedings under section 143(1) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'). 2. Case ca....

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.... audit report was belatedly uploaded on 23rd November, 2018 i.e. much before the CPC's processing in its case on 31st March, 2019. The Revenue's case accordingly is that we need to uphold the learned lower authorities' action disallowing section 11 exemption for its default in ensuring timely mandatory compliance of filing Form 10B tax audit report on or before the due date of filing section 139(1....