GRAMA VIDYODAYA SANGHA (REGD),MYSURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGALORE
In the result, the appeal filed by the assessee is allowed
ITA 345/BANG/2022[2018-19]Status: DisposedITAT Bangalore06 Sept 2022AY 2018-19
Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2018-19
For Appellant: Shri K. Kotresh, A.RFor Respondent: Shri K.R. Narayana, D.R
Section 10Section 11Section 12ASection 12A(2)Section 143(1)Section 234A
TDS of Rs 2,21,230 was claimed as refund.
2.2
The Deputy Commissioner, Centralized Processing Center,
Bengaluru - sent an Intimation under section 143(1) of the Act for the relevant assessment year dated 26.06.2019. In the said
Intimation, assessee's claim of entire income as exempt u/s 10(23C)(iiiad) of the Act was disallowed. The depreciation
