2025 (12) TMI 261

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....: Sh. Amar Pal Singh, Sr. Dr ORDER PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the Assessee challenging the order of Ld. Commissioner of Income Tax (Appeals/National Faceless Appeal Centre ('Ld. CIT(A)/NFAC' for short), New Delhi dated 11/03/2025 pertaining to Assessment Year 2016-17. 2. Brief facts of the case are that, the assessee is a Society registered u/s 12A and 80....

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.... assessee has preferred an appeal before the CIT(A) and the Ld. CIT(A) vide order dated 24/07/2019, dismissed the appeal filed by the assessee. Aggrieved by the order of the Ld. CIT(A) dated 24/07/2019, Assessee preferred an Appeal before the Tribunal in ITA No. 137/DDN/2019. The Co-ordinate Bench of the Tribunal after hearing both the parties remanded the matter to the file of the A.O. with a dir....

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....der dated 03/01/2023 in ITA No. 137/DDN/2019.Further submitted that the A.O. has not allowed the application on the very same ground that Form No. 10 has not been filed electronically. The Ld. Counsel submitted that in compliance with the order of the Tribunal dated 03/01/2023 in ITA No. 137/DDN/2019, should have considered the Form No. 10 filed by the Assessee and ought to have allowed the deemed....

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....the Form No.10 electronically and the same has been filed on time manually before the due date of filing of the return i.e. 06/09/2016. Therefore, the Tribunal directed the A.O. to consider the manually filed Form No. 10 along with Form No. 10 filed by the Assessee during the assessment proceedings electronically as the same has been filed on time and further directed to decide the matter in accor....