ITAT Kolkata Condoned 440-Day Delay, Remands Appeal on Section 12A Exemption Claim

Page ContentsDurgapur Steel City Society for Education Vs ITO Ward 2(1) (Exemption) (ITAT Kolkata)Background and Delay in FilingFindings of CIT(A)Grounds before ITATTribunal’s Decision Durgapur Steel City Society for Education Vs ITO Ward 2(1) (Exemption) (ITAT Kolkata) The Kolkata Bench of the Income Tax Appellate Tribunal (ITAT) dealt with an appeal filed by Durgapur Steel City Society for Education, a registered society engaged in providing skill-based education, particularly nursing training for marginalized women. The case centered on two issues: (i) condonation of delay in filing the a...