SCHOOL MANAGING SOCIETY CAPT. GURCHARAN SINGH ,KAPUTHALA vs. INCOME TAX OFFICER WARD ( EXEMPTIONS), JALANDHAR
In the result the appeal of the assessee is allowed
ITA 562/ASR/2025[2023-24]Status: DisposedITAT Amritsar26 Feb 2026AY 2023-24
Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. Nos. 562 & 563/Asr/2025 Assessment Year: 2023-24 & 2024-25 School Managing Society Capt. Vs. Dcit, Cpc, Bengaluru/ Gurcharan Singh Kapurthala, Ito (E) Ward, Jalandhar. Punjab. [Pan:-Aadts4577P] (Appellant) (Respondent) Appellant By Sh. Y.K. Sud, Ca Respondent By Sh. Charan Dass, Sr. Dr
Section 10Section 10(23)(c)Section 11Section 12ASection 143(1)Section 250
1), as per the facts and figures returned by the assessee, and since the exemption u/s 10(23)(c) has never been claimed by the assessee, the said exemption could not have been allowed.
6. In course of hearing the Ld. AR of the assessee submitted that the powers of the CIT(A) are co terminus with the powers
