2025 (2) TMI 1695

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.... For the Department : Sh. Arun Kumar Yadav, CIT(DR) ORDER PER SATBEER SINGH GODARA, JUDICIAL MEMBER: This assessee's appeal for assessment year 2020-21, arises against the Addl./JCIT(A)-2, Chandigarh's DIN and order no. ITBA/APL/S/250/2023- 24/1060083372(1) dated 24.01.2024, involving proceedings under section 143(1) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'). ....

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....arned CIT(DR) vehemently argues that given the fact that it had not complied with the foregoing mandatory condition of filing a valid Form-10B tax audit report within the prescribed time period of filing of the return, it is not entitled for section 11 exemption. We find in this backdrop that case law CIT vs. Xavier Kalavani Mandal (P.) Ltd. (2014) 41 taxmann.com 184 (Guj.) has already settled the....