IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.488/Nag./2024 (Assessment Year : 2017–18)

Shri Panchmurti Education Society N–62, Nagomali Layout ……………. Appellant Reshambaug, Nagpur 440 009 PAN – AAFTS2717R v/s Income Tax Officer ……………. Respondent Ward–4(5), Nagpur Assessee by : Ms. Adiba H. Chimthanawala Revenue by : Shri Sandipkumar Salunke Date of Hearing – 26/12/2024 Date of Order – 21/01/2025

O R D E R

PER K.M. ROY, A.M.

Aforesaid appeal by the assessee is against the impugned order dated

15/07/2024, passed by the learned Commissioner of Income Tax (Appeals)–2, Vadodara, [“learned CIT(A)”], for the assessment year 2017–18. 2. In its appeal, the assessee has raised following grounds:–

“1. In the facts and circumstances of the case and in law the Learned Jt. Commissioner of Income Tax (Appeals) erred in dismissing the appeal on the grounds that the assessee society had filed the Income Tax Return for the Assessment Year 2017-18 belatedly, whereas as per law for the relevant Assessment Year the condition regarding filing of return within the due date was not applicable to avail exemption U