LIONS NAB COMMUNITY EYECARE CENTRE, MIRAJ,SANGLI vs. DEPUTY COMMISSIONER OF INCOME-TAX, CPC, , BANGALORE
In the result, the appeal filed by the assessee stands dismissed
ITA 257/PUN/2022[2011-12]Status: DisposedITAT Pune27 May 2025AY 2011-12
Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.257/Pun/2022 िनधा"रण वष" / Assessment Year : 2011-12 Lions Nab Community Vs. Dcit, Cpc, Bangalore. Eyecare Centre, Plot No.P-39, Midc, Miraj, Sangli- 416410. Pan : Aabfl4373L Appellant Respondent Assessee By : Shri Pramod S. Shingte Revenue By : Shri Arvind Desai Date Of Hearing : 05.03.2025 Date Of Pronouncement : 27.05.2025 आदेश / Order Per Vinay Bhamore, Jm: This Is Recalled Matter. Vide Order Dated In M.A. No.151/Pun/2023 For The Assessment Year 2011-12 Filed Against The Order Of The Tribunal In Ita No.257/Pun/2022 Dated 06.01.2023 (Appeal Filed By The Assessee) Was Recalled To Adjudicate The Issue De Novo. 2. There Is Delay In Filing Of The Present Appeal. We Are Satisfied With The Reasons Mentioned In The Condonation Application Duly
For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Arvind Desai
Section 11Section 11(1)Section 11(1)(i)Section 11(1)(ii)Section 11(2)Section 143(1)
appellant has neither applied nor deemed to have applied 85% оr more of its income during the year for charitable purposes as per Section 11(1) or Section 11(2) of the Income Tax
Act, 1961. Perusal of the profit and loss account of the appellant reveals that the income ... income received) which was more than 15% of the application of income. Therefore, the appellant violated the provisions of section 11(1)(i) and Section 11(1)(ii) of the Act.
Therefore, even on merits, the claim of the appellant cannot be allowed.”
6. It is the above order against
