2025 (3) TMI 1923

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....llant : Ms Isha Sharma (Advocate) - Ld. AR (virtual) For the Respondent : Shri Vivek Vardhan (Addl. CIT) - Ld. Sr. DR ORDER MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. Facts as well as issue in captioned appeals are identical. First, we take up assessee's appeal for Assessment Year (AY) 2016-17 which arises out of an order of learned Commissioner of Income Tax (Appeals), National Facel....

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....ing the first year, Form-10 could not be e-filed in this manner. However, Ld. AO denied the aforesaid claim of the assessee and framed the assessment. The Ld. CIT(A) confirmed the same against which the assessee is in further appeal before us. 3. It clearly emerges from the facts that the assessee is otherwise eligible for impugned claim. The only reason to deny the same is the fact that Form-1....