ARULMIGU SIDDHI VINAYAGAR TEMPLE TRUST,CHENNAI vs. ITO, NCW-7(1),, CHENNAI
In the result, the appeal of the assessee is allowed
ITA 2396/CHNY/2024[2020-21]Status: DisposedITAT Chennai22 Jan 2025AY 2020-21
Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.2396 /Chny/2024 निर्ाारण वर्ा /Assessment Years: 2020-21 Income Tax Officer, Arulmigu Siddhi Vinayagar Temple Non-Corp. Ward-7(1), Trust, Chennai J.Prabhakar, B.Com., F.C.A Chartered Accountant, Residency Apartments, New No.245, Old No.108, T.T.K Road, Alwarpet, Chennai-600 018. [Pan: Aahta6982E]
For Appellant: Shri J.Prabhakar, CAFor Respondent: Ms.Sheila Parthasarthy, Addl. CIT
Section 11Section 11(5)Section 12ASection 13(1)Section 143(1)Section 164Section 164(2)Section 2Section 250
found violating provisions of section 11 or 12, whereas the case of assessee is that it was a non- registered institution to which section 164(3)(a) would apply.
Accordingly, we set aside the order of lower authorities and all the grounds of appeal raised by the assessee are allowed
