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Case No: ITA No. 1914/KOL/2024
Court: INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH, KOLKATA
Date: 3/17/2025
Parties Involved
appellantHELP US HELP THEM
respondentAssistant Director of Tax
Facts Summary
The assessee-Trust filed its return of income on 31.03.2014 for the Assessment Year 2013-14 declaring a total loss of Rs.10,42,049/- and Form No. 10B was filed on 25.03.2014. Subsequently, ADIT, CPC, Bangalore served an order passed on 28.11.2014 under section 143(1) disallowing the entire amount of Rs.23,65,387/- being the amount applied to charitable purposes in India during the year under consideration. Aggrieved with the order of the Assessing Officer, the assessee-Trust preferred an appeal …
Decision in favour of
Assessee
Legal Issues
- 1. Whether the delay in filing the appeal is condoned?
- 2. Whether the order passed by the ld. CIT(Appeals) should be set aside?