ITO (EXEMPTION), VARANASI vs. M/S. SMT. BANARASI DEVI EDUCATIONAL SOCIETY, VARANASI
In the result, the appeals of the Revenue are dismissed
ITA 204/ALLD/2017[2011-12]Status: DisposedITAT Allahabad10 May 2019AY 2011-12
Bench: Shri. A. D. Jain & Shri T. S. Kapoor
For Appellant: Shri Virendra Ojha, CIT(DR)For Respondent: Shri D. K. Singh, C.A
Section 11Section 12ASection 143(3)Section 154
disallowed by the A.O. How can be it is justifiable? These are additions on the basis of conjecture and not supported by legal facts.”
5. The ld. CIT(A), on considering the submissions of the assessee, held that since the CIT (Exemption) has granted registration under section 154/12AA of the Act to the assessee, vide his order dated
15/12/2016
