2023 (5) TMI 1472

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....essee : Mr. G.P. Mehta. For the Revenue : Mr. P.D. Chougule (Addl. CIT). ORDER PER OM PRAKASH KANT, AM This appeal by the assessee is directed against order dated 09.11.2022 passed by the Ld. Commissioner of Income-tax (Appeals) - National Faceless Appeal Centre, Delhi [in short 'the Ld. CIT(A)'] for assessment year 2020-21. The grounds raised by the assessee are reproduced as und....

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.... the case of cognizance for extension of limitation, In re. 432 ITR 206 (SC) 6. Having regard to the facts of the case, the provisions of law & judicial propositions, impugned additions are wholly untenable in law. 2. Briefly stated facts of the case are that the assessee is a public charitable trust and filed its return of income for the year under consideration on 27.03.2021, as agai....

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....ued and noncompliance on the part of the assessee on page 3 of the impugned order. The Ld. CIT (A) has thereafter upheld the disallowance by the CPC due to non-compliance of the filing of the prescribed form before the due date. The Ld. CIT (A) has also noted that condoning the delay in filing such forms has been delegated to the Commissioner of Income-tax Exemptions and therefore no relief could ....