Delays & Non-Compliance Before Lower Authorities Warrant Sympathetic View: ITAT Pune

Gourishankar Education Society Vs ITO Exemption (ITAT Pune)

In a consolidated order dated 12th June 2024, the Income Tax Appellate Tribunal (ITAT), Pune Bench “A”, comprising Shri R.K. Panda (Vice President) and Shri Satbeer Singh Godara (Judicial Member), adjudicated upon eight appeals filed by Gourishankar Education Society for Assessment Years 2013-14 to 2016-17 (ITA Nos. 1405 to 1412/PUN/2023). The appeals comprised four quantum matters under section 147 read with section 144 (for A.Ys. 2013-14 to 2016-17) and four corresponding penalty matters under section 271(1)(c). The

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