SHRI SHAMLAJI AAROGYA SEVA TRUST,GODHRA vs. THE PR. CIT (CENTRAL), SURAT AT -VADODARA
In the result, the appeal of the Assessee is dismissed
ITA 138/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad04 Sept 2024AY 2017-18
Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.138/Ahd/2022 "नधा"रण वष" /Assessment Year : 2017-18 Shri Shamlaji Aarogya Seva Trust The Pr.Cit (Central) बनाम/ Kanelav Road Surat At Vadodara Dhahod Road V/S. Godhra – 389 001 "थायी लेखा सं./Pan: अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Tushar Hemani, Sr.Advocate & Shri Parimalsinh B. Parmar, Ar Revenue By : Shri H. Phani Raju, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 29/08/2024 घोषणा क" तार"ख /Date Of Pronouncement: 04 /09/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: This Appeal Has Been Preferred By The Assessee Against The Order Passed By The Ld.Principal Commissioner Of Income Tax (Central), Surat [Hereinafter Referred To As "Pcit"] Under Section 263 Of The Income Tax Act, 1961 [Hereinafter Referred To As "The Act"], For The Assessment Year (Ay) 2017-18, Wherein The Pcit Held That The Assessment Order Passed By The Assessing Officer (Hereinafter Referred To As “Ao”) Under Section 143(3) Of The Act, Dated 16.11.2019, Was Erroneous & Prejudicial To The Interests Of
For Appellant: Shri Tushar Hemani, Sr.Advocate &For Respondent: Shri H. Phani Raju, CIT-DR
Section 12ASection 13(3)Section 133ASection 142(1)Section 143(3)Section 263
12A of the Income Tax Act, 1961, filed its Return of Income (ROI) on 30-09-2017. The return declared a total income of Rs.NIL claiming exemption under Sections 11 and 12 of the Income Tax Act. The assessee-trust is engaged in the education activities by way of Homeopathic Colleges at Vadodara and Godhara and Physiotherapy
College at Godhra
