2025 (3) TMI 2133

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.... Y. Marathe ORDER PER K.M. ROY, A.M. The instant appeal by the assessee is emanating from the impugned order dated 21/10/2024, passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, ["learned CIT(A)"], for the assessment year 2022-23. 2. In its appeal, the assessee has raised following grounds:- "1. Appellant trust contends that the....

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....nal grant of benefit is against the true spirit intent of granting such benefit under the schemes of the Act. 4. The learned IT Authorities should have appreciated the fact that form 10B was filed within time and only approval by the appellant trust was completed later. Appellant trust contends that non filing/delay in filing Form No. 10B is merely a technical default and is curable." ....