M/S AKME HARMONY APARTMENTS OWNERS WELFARE ASSOCIATION ,BANGALORE vs. INCOME TAX OFFICER WARD-4(2)(4), BANGALORE
In the result, the appeal filed by the assessee is allowed
ITA 993/BANG/2018[2013-14]Status: DisposedITAT Bangalore30 Jun 2022AY 2013-14
Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2013-14
For Appellant: N O N EFor Respondent: Smt. D.D. Shamala, D.R
Section 143Section 143(3)Section 154Section 167BSection 234
Trust or Institution on the following two reasons:-
1. Section 167B of the Act specifically excludes companies and societies registered under Societies Registration Act,
1980 or any other similar legislation.
2. The different rate as prescribed in section 167B of the Act are based upon knowledge and determined of share of individual members.
6. As far as charitable