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Case Law Details

Case Name : Ambica Sarvajnik Trust Anklav Vs DCIT (ITAT Ahmedabad)
Related Assessment Year : 2016-2017 and 2017-2018
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Shri Ambica Sarvajnik Trust Anklav Vs DCIT (CPC) (ITAT Ahmedabad)

The ld. CIT(A) has held that Form No. 10B was filed manually on 03/03/2020 during the appellate proceedings but no evidence of the Form 10B when was uploaded electronically by the assessee which is mandatory as per Section 12A(1)(b) of the Act read with Rule 17B of the Income Tax Rules. However, the ld. CIT(A) has observed that the assessee is free to file the said Form 10B online and/or approach the CIT(Exemption), Ahmedabad after filing Form 10B electronical

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