JUDGMENT

Manmohan, J. - C.M.No.32806/2021

Keeping in view the averments in the application, the same is allowed and the delay in filing the present appeal is condoned. The appeal is taken on record.

accordingly, the application stands disposed of.

ITa 146/2021

1. Present appeal has been filed challenging the order dated 14th February, 2020 passed by Delhi Bench 'a' of Income Tax appellate Tribunal in ITa No. 4982/Del/2019 for the assessment Year 2014-15.

2. Learned counsel for the appellant states that the ITaT has erred in overlooking the fact that the assessing Officer had passed the original assessment order without making the required enquiry for verifying the claims made by the assessee, which had been described in detail by Commissioner of Income Tax (Exemptions) in the order dated 18th March, 2018, undoubtedly making the assessment order erroneous and also prejudicial to the interest of revenue, thus bringing the assessment order under the purview of Section 263 of the Income Tax act, 1961 [for short 'act'].

3. Having perused the paper book, this Court finds that the ITaT in the impugned order has given detailed reasons as to why the exercise of jurisdiction by the Commissione