SANDUR KUSHALA KALA KENDRA ,BELLARY vs. INCOME TAX OFFICER, WARD-1 EXEMPTIONS, GULBARGA
Income Tax Appellate Tribunal, “B” BENCH : BANGALORE
Before: SHRI PRASHANT MAHARISHI & SHRI KESHAV DUBEYAssessment year : 2023-24
Per Prashant Maharishi, Vice President 1. This appeal is filed by Sandur Kushala Kala Kendra (the assessee/appellant) for the assessment year 2023-24 against the appellate order passed by the Addl. CIT(Appeals)-3, Kolkata [ld. CIT(A)] dated 26.3.2025 wherein the appeal filed by the assessee against the intimation u/s. 143(1) of the Income Tax Act, 1961 [the Act] dated 4.10.2024 was dismissed. Page 2 of 9
The assessee has raised the following grounds:- “1. Eligibility of exemption under section 10(23B) of the Income Tax Act, 1961 (the Act) 1.1. On the facts and circumstances of the case, the learned National Faceless Appeal Center (NFAC) erred in not appreciating the fact that the appellant society has obtained requisite approval from the Khadi and Village Industries Commission and the Income Tax Officer (as a matter of abundant caution), thereby rendering it eligible for claiming exemption under section 10(23B) of the Act. 1.2. On the facts and in the circumstances of the case, the learned NFAC erred in declining exemption claimed under Section 10(23B) of the Act, on the ground that the Certificate of Registration dated March 28, 1988, issued by the