GYANDEEP CHARITABLE TRUST,AHMEDABAD vs. THE ADIT, CPC, BENGALURU NOW THE ITO, WARD-3(3)(1), AHMEDABAD
In the result, assessee's appeal is allowed for statistical purposes
ITA 555/AHD/2023[2021-22]Status: DisposedITAT Ahmedabad03 Jan 2024AY 2021-22
Bench: Shri Waseem Ahmedआयकरअपीलसं./Ita No. 555/Ahd/2023 धििाधरणवरध/Asstt. Year: 2021-2022 Gyandeep Charitable Trust, A.D.I.T, A/204, Ashutosh Apt., Vs. Cpc, B/H. St. Xaviers School, Bengaluru, Naranpura, Now Ahmedabad-380013. Income Tax Officer, Ward-3(3)(1), Pan: Aactg0352M Ahmedabad.
For Appellant: Shri S.N Divatia, A.RFor Respondent: Ms. Saumya Pandey Jain, Sr.D.R
Section 11Section 12ASection 12A(1)(b)Section 139(1)Section 143(1)
83,230.00 dated 8-1-2022 However, while
Asstt. Year 2021-2022
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processing the return u/s 143(1) of the Act, the exemption claimed u/s 11 of the Act was denied and the income was assessed at Rs. 2,68,841.00 only.
4. Aggrieved assessee preferred an appeal before the ld. CIT(A) who dismissed the same while observing