NIRMA UNIVERSITY,AHMEDABAD vs. THE DY. CIT, CIRCLE-1 (EXEMPTION, AHMEDABAD

In law and in facts and circumstances of the Appellant case, the learned Addl./jt Commissioner of Income-tax (Appeals) has erred in points of law and facts.

In law and in facts and circumstances of the Appellant case, the learned Addl./Jt. Commissioner of Income-tax (Appeals) has grossly erred in Nirma University Vs. DCIT Asst. Year : 2021-22 - 2–

In law and in facts and circumstances of the Appellant case, the learned Addl./Jt. Commissioner of Income-tax (Appeals) has grossly erred in dismissing alternate plea to allow deduction u/s.10 (23C) of L.T. Act more by Rs. 20,10,360/-.

In law and in facts and circumstances of the Appellant case, the learned Addl./Jt. Commissioner of Income-tax (Appeals) has grossly erred in dismissing the ground for not granting TDS of Rs.4,311/- deducted by Gujarat Vepari Mahamandal Sahakari Audhyogik Vasahat Ltd.

Your appellant reserves the right to add, alter, amend all or any of the above grounds of appeal as may be advised from time to time.

At the outset, we find that the appeal of the assessee has been dismissed summarily by the Ld. CIT(A). The Ld. Counsel for the assessee pleaded that, given an opportunity due compliances will be made before the Ld.CIT(A). Hence, no prejudice will be caused to the revenue if the matter is remanded to the Ld.CIT(A) for adjudication de-novo.

In the result, the appeal filed by the assessee is allowed for statistical purposes.

अपीलाथŎ / The Appellant 2. ŮȑथŎ / The Respondent. 3. संबंिधतआयकरआयुƅ / Concerned CIT 4. आयकर आयुƅ(अपील) / The CIT(A)- 5. िवभागीय Ůितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाडŊ फाईल / Guard file.