2026 (4) TMI 397

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or the Assessee : Shri Anil Bhalla, CA For the Revenue : Ms. Ankush Kalra, Sr. DR ORDER PER AMITABH SHUKLA, AM, This appeal filed by the assessee is against order dated 12.06.2025 of National Faceless Appeal Centre/learned Commissioner of Income Tax (Appeals), New Delhi, [hereinafter referred to as 'ld. CIT(A)] arising out of assessment order dated 22.06.2020 passed under section 154 o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on the premise that the assessee had not filed form 10B. In appeal, the ld. CIT(A) concurred with the decision of AO CPC holding that filing of Form 10B is mandatory and that since the same was not filed assessee's claim of exemption cannot be allowed. 3. The ld. Counsel for the assessee vehemently argued against the impugned disturbance. It has filed a detailed paper book to adduce that the ac....