PARTH PRAGATI MANDAL,SABARKANTHA vs. THE ITO(EXEMPTION), PALANPUR
In the result, appeal preferred by the appellant is allowed for statistical purposes
ITA 882/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad23 Feb 2024AY 2018-19
Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 882/Ahd/2023 ("नधा"रण वष" / Assessment Year : 2018-19) Parth Pragati Mandal The Income Tax Officer बनाम/ 19, Umiya Parivar Society, (Exemption) Vs. Valasana Road, Idar, Palanpur Sabarkantha – 383430, Gujarat "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabtp4353N (Appellant) .. (Respondent) Shri Tej Shah, A.R. अपीलाथ" ओर से /Appellant By : ""यथ" क" ओर से/Respondent By : Shri C S Sharma, Sr. Dr 21/02/2024 Date Of Hearing 23/02/2024 Date Of Pronouncement O R D E R Per Ms. Madhumita Roy - Jm: The Instant Appeal Filed At The Instance Of The Assessee Is Directed Against The Order Dated 05.09.2023 Passed By The National Faceless Appeal Centre (Nfac), Delhi, Arising Out Of The Order Dated 13.09.2021 Passed By The Ao, Nfac, Delhi, Under Section 143(3) Of The Income Tax Act, 1961, (Hereinafter Referred To As ‘The Act’), Raising A Demand Of Rs.2,30,409/- For Assessment Year 2018-19, Whereby & Whereunder The Appeal Filed By The
For Respondent: Shri C S Sharma, Sr. DR
Section 11Section 12ASection 143Section 143(3)Section 234BSection 80G(5)
Trust is to impart education provided to the poor and needy people of the villages of different parts of Gujarat claimed to have exempted under the Act and filing income tax return every year claiming exemption due to having activity as mentioned hereinabove. In the year under consideration, the appellant filed its return of income on 31.10.2018 declaring total loss