RAJIV GANDHI UNIVERSITY OF HEALTH SCIENCES,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME-TAX(EXEMPTIONS), CIRCLE-1, BANGALORE
In the result, the appeal filed by the assessee stands allowed for statistical purposes
ITA 703/BANG/2023[2014-15]Status: DisposedITAT Bangalore28 Jun 2024AY 2014-15
Bench: Shri Chandra Poojari & Smt Beena Pillaiassessment Year : 2014-15
For Appellant: Smt. Suman Lunkar, CAFor Respondent: Shri D.K. Mishra, CIT-DR
Section 142Section 143(2)
12A(a) and the annual receipts exceed Rs 10 crore and jurisdiction was with the Exemption Circle, the ITO, Ward - 7(2)(1) has transferred the case to the Exemptions Ward, Bengaluru, without proper authority and compliance with the S. Provisions.
(v) As would be observed from the Ann. 0 Page 106, even after the case reached the Exemption Ward