2025 (1) TMI 1771

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....For the Assessee : Shri Hemant Arora, CA Ms. Pallavi Sharma, CA For the Department : Shri Amar Pal Singh, Sr. DR ORDER PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:- The above captioned five separate appeals by the assessee are preferred against separate orders of the CIT(A), Dehradun dated 16.05.2018 for A.Y 2010-11 and order dated 27.02.2018 for A.Ys 2011-12, 2012-13, 2013-14 and 2014-15 re....

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....DT/CIT(E) and its authority u/s 119(2)(b) of the Act, along with and application for condonation of delay, which is as under: Sr. No. Application Filed u/s Period of Exemption Application filed with authority Date of filing 1. 10(230) (iv) FYs 2007-08 to 2010-11 Under Secretary- CBDT 6.9.2017 2.     CIT(Exemption), Lucknow 11.9.2017 3. 1....

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....-2016. Further, the assessee has recently been notified again by CBDT u/s 10(46) in respect of AYs 2020-21 to 2024-25 vide notification no. 28/2020, dated 27-05-2020. Copies of both the notifications have been furnished on record. 8. The ld. counsel for the assessee further submitted that the assessee-company was incorporated in the year 2002 and since then, it has been performing its duties an....

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.... is notified retrospectively. In light of the above facts and other Boards notified retrospectively, the assessee deserves to be granted an exemption u/s 10(46) of the Act with retrospective effect and exemption u/s. 10(23C)(iv) from A.Y 2008-09 to A.Y 2011-12 and exemption u/s 10(45) from A.Y 2012-13 to Α.Υ 2014-15. 10. The ld. counsel for the assessee also placed on record copy ....