DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BALLARI, BALLARI vs MS AL BADAR EDUCATIONAL AND CHARITABLE TRUST, BALLARI

Income Tax Appellate Tribunal, “A” BENCH : BANGALORE

Before: SHRI WASEEM AHMED & SHRI PRAKASH CHAND YADAVAssessment year : 2016-17

For Appellant: Shri Rajkumar Hanchal, CA

For Respondent: Smt. Neha Sahay, Jt.CIT(DR)(ITAT), Bengaluru.

Hearing: 18.03.2025Pronounced: 22.04.2025

Per Prakash Chand Yadav, Judicial Member

These are 3 appeals, 2 appeals are filed by the revenue for the AYs 2016-17 & 2017-18 and one appeal has been filed by the assessee for AY 2016-17 against the common order of the CIT(Appeals)-2,
Panaji dated
27.5.2024
having
DIN
ITBA/APL/M/250/2024-
25/1065142470(1) & DIN ITBA/APL/M/250/2024-25/1065142596(1) respectively.
2. The brief facts of the case as coming out from the orders of authorities below are that the assessee is a charitable trust registered with

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BALLARI, BALLARI vs. MS AL BADAR EDUCATIONAL AND CHARITABLE TRUST, BALLARI