Case Law Details
Case Name : Infrastructure Development Fund Vs DCIT (ITAT Chandigarh)
Appeal Number : ITA No. 220/CHD /2020
Date of Judgement/Order : 24/08/2020
Related Assessment Year : 2016-17
Courts :
All ITAT ITAT Chandigarh
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Infrastructure Development Fund Vs DCIT (ITAT Chandigarh)
Non filing of the Form No. 10 within stipulated period may be an irregularity but not illegality, if the assessee cures the defect during assessment proceedings, the assessee is entitled to the benefit of accumulation as provided u/s 11(2) of the I.T. Act.
FULL TEXT OF THE ORDER OF ITAT CHANDIGHARH
The present appeal has been preferred by the assessee against the order dated 31.01.2020 of the Commissioner of Income Tax (Appeals)-2, Chandigarh [hereinafter referred to as ‘CIT(A)’].
2. The assessee in this appeal has taken following grounds of appeal:-
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