SETH RAMSWAROOP GUPTA SHIKSHA SAMITI,GWALIOR vs. INCOME TAX OFFICER EXEMPTION, GWALIOR

In the result, the appeal is allowed for statistical purposes

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year : 2022-23 Seth Ramswaroop Gupta V Ito (Exemption) Shiksha Samiti Gwalior Raghuvar Dharamshala Naya Bazar, Gwalior- 474 004 Pan : Aanas0190F (Appellant) (Respondent)

section 40A(3) of the Act, as this provision is applicable only for the computation of application of income only. Ld. AR has further argued that appellant asssesee was not afforded sufficient opportunity of hearing in compliance of the principles of natural justice. Prayed to allow the appeal. 5. Ld. DR has supported the impugned order. 6. We notice that