M/S. KODAVA EDUCATION SOCIETY ,PONNAMPET vs. ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTIONS, CIRCLE-1, BENGALURU
In the result, the appeal filed by the assessee is allowed for statistical purposes
ITA 764/BANG/2024[2017-18]Status: DisposedITAT Bangalore16 Jul 2024AY 2017-18
Bench: Shri Chandra Poojari & Shri Keshav Dubeykodava Education Society Acit (Exemptions), Circle-1 Po Box No. 11, Halligattu Unity Building Annexe Vs. Ponnampet 571216 5Th Floor, Mission Road Pan – Aaaak1322J Bengaluru 560027 (Appellant) (Respondent) Assessee By: Shri Vishal Rao, Ca Revenue By: Shri Ganesh R. Gale, Standing Counsel Date Of Hearing: 28.05.2024 Date Of Pronouncement: 16.07.2024 O R D E R Per: Keshav Dubey, J.M. This Appeal At The Instance Of The Assessee Is Directed Against The Order Of The National Faceless Appeal Centre, Delhi /Cit(A) Under Section 250 Of The Income Tax Act, 1961 (The Act) Vide Din & Order No. Itba/Nfac/S/250/ 2003-24/1061703575(1) Dated 28.02.2024 For Assessment Year (Ay) 2017-18. 2. The Assessee Has Raised The Following Grounds Of Appeal: - “1 The Impugned Order Of The Appellate Commissioner Of Income Tax Is Liable To Set Aside In So Far As The Same Is Incorrect, Irregular, Improper, Unlawful & Oppose To The Law & Facts Of The Case. 2 That The Learned Appellate Commissioner Erred In Not Taking Cognizance Of The Fact That The Appellant Had Committed Certain Errors & Omissions In Filling Up The Return Of Income Which Ought To Have Been Substituted With The Correct Figures To Arrive At The Taxable Income, If Any & As Such The Impugned Order Is Liable To Set Aside.
For Appellant: Shri Vishal Rao, CAFor Respondent: Shri Ganesh R. Gale, Standing Counsel
Section 11Section 11(1)(a)Section 11(1)(d)Section 12ASection 143(3)Section 234BSection 234DSection 250
234D even when the Appellant is not liable there for under the law.”
3. The brief facts of the case are that the assessee being a charitable trust providing technical education in the rural area of Kodagu district for all the students irrespective of their income, caste, colour, language or religion. The
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Kodava Education Society assessee trust has also
