Delhi e-Governance Society vs AO

Parties Involved

Facts Summary

The appeal is preferred by the assessee against the orders dated 12.01.2024, by Ld. CIT(A)/NFAC, Delhi u/s 250 of the Income Tax Act, 1961 for A.Y. 2019-20. The assessment was framed by the Assessing Officer u/s 143(1) of the Act. The appeal is time-barred by 110 days, but the delay is condoned considering the reasons enumerated in the condonation petition. The assessee raised several grounds of appeal regarding the denial of exemption u/s 11 of the Income Tax Act, 1961, procedural lapses, and f…

Legal Issues

• 1. Denial of exemption u/s 11 of the Income Tax Act, 1961
• 2. Adjustment made u/s 143(1) disallowing exemption u/s 11

Precedents Relied Upon

Judgment Outcome