M/S. Zilla Nirmiti Kendra Uttara Kannada, Karwar vs. The Assistant Commissioner of Income-Tax (Exemptions), Circle-1, Mangaluru
In the result, appeal by the assessee is dismissed
ITA 2069/BANG/2018[2015-16]Status: DisposedITAT Bangalore16 Feb 2022AY 2015-16
Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranassessment Year :2015-16 M/S. Zilla Nirmiti Kendra Vs. Acit (Exemptions), Uttara Kannada, Circle – 1, 1St Floor, Uttara Kannada, Mangaluru. Karwar. Pan : Aaaaz 0436 G Appellant Respondent Assessee By : Shri. V. Srinivasan, Advocate Revenue By : Shri. Sankar Ganesh K, Jcit(Dr)(Itat), Bengaluru. Date Of Hearing : 14.02.2022 Date Of Pronouncement : 14.02.2022 O R D E R Per N. V. Vasudevan:
For Appellant: Shri. V. Srinivasan, AdvocateFor Respondent: Shri. Sankar Ganesh K, JCIT(DR)(ITAT), Bengaluru
Section 11Section 12ASection 13(8)Section 2(15)
…ibunal. Before the Tribunal, learned Counsel for the assessee reiterated the plea as was put forth before the Revenue authorities. Learned DR on the other hand brought to our notice the decision of the ITAT Cochin Bench in the case of Nirmithi Kendra Vs. DCIT 174 ITD 177 (Cochin – Tribunal). 13. The facts of the case which were identical to the facts of the assessee’s case, the Tribunal had to examine claim for exemption under section 11 of the Act. The facts of the case were that the assessee received funds for undertaking construction projects of the State Government and these projects were undertaken by the a…
