A.SHAMA RAO FOUNDATION ,MANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS) CIRCLE-1 , MANGALORE
In the result, the appeals of the assessee are treated as partly allowed and the appeals of the revenue are dismissed
ITA 1165/BANG/2018[2013-14]Status: DisposedITAT Bangalore23 Jan 2020AY 2013-14
Bench: Shri N.V Vasudevan, Vice Presidnet & Shri B.R Baskaran
For Appellant: Shri Balram R Rao, AdvocateFor Respondent: Shri Pradeep Kumar, CIT (DR)
Section 10Section 11Section 12ASection 143(1)Section 143(3)
charitable trust registered u/s 12A of the Act as well as u/s 10(23C)(via) of the Act. The returns of income filed for AY 2008-09 and 2009-10 were processed u/s 143(1) of the Act. The assessment for assessment year 2010-11
was completed u/s 143(3) of the Act on 27-12-2012. The AO noticed