Indian Footwear Components Manufactures Association, Noida Vs. ACIT Assessment Unit NFAC, Delhi
Case No: ITA No.8343/Del/2025
Court: Income Tax Appellate Tribunal, Delhi Bench
Bench: Delhi Bench
Date: 2/17/2026
Parties Involved
appellantIndian Footwear Components Manufactures Association, Noida
respondentACIT Assessment Unit NFAC, Delhi
Facts Summary
This appeal is filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)/NFAC dated 12.10.2025 for A.Y. 2018-19 in dismissing the appeal of the assessee without giving any directions/decision on the issues raised by the assessee. The Ld. Counsel for the assessee submitted that exemption u/s.11 was denied by the AO while completing the assessment u/s.143(3) of the Act for the reason that there is a delay in filing Form-10B. The Ld. Counsel for the assessee submitted …
Decision in favour of
Assessee
Legal Issues
- 1. Delay in filing Form-10B and its impact on exemption u/s.11
Precedents Relied Upon
2 precedents cited in this judgement.