2026 (7) TMI 1391

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....i Shubham Agarwal, Sr.DR. ORDER PER: RATNESH NANDAN SAHAY, A.M. 1. This appeal by the assessee is directed against the order of the learned National Faceless Appeal Centre (NFAC), Delhi [in short, the ld. CIT(A)] dated 19/09/2022 for the Assessment Year (AY) 2020-21. The assessee has raised following grounds of appeal: "1. Under the facts and circumstances of the case, the ld. CI....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....023-ITA-I dated 24/05/2023 with retrospective effect and in view of the above notification of the CBDT, this appeal has been filed and thus the delay in filing appeal may be condoned. 3. The ld. Sr.DR, on the other hand, did not raise any serious objection and submitted that the Bench may take appropriate view as per law. 4. Considering the notification issued by the CBDT dated 24/05/2023 wi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....143(1) of the Act, the assessee filed appeal before the ld. CIT(A). The ld. CIT(A) vide the impugned order dated 19/09/2022, dismissed the appeal of the assessee on the ground that since the appellant is not an employee of Central or State Government, therefore, the assessee is not entitled to get exemption of the entire amount of Rs. 13,20,280/- as per provisions of Section 10(10AA)(ii) of the Ac....