SRI SRINIVASA EDUCATIONAL & CHARITABLE TRUST,BANGALORE vs. DCIT, CENTRAL CIRCLE-2(3), BANGALORE
ITA 939/BANG/2025[2020-21]Status: DisposedITAT Bangalore13 Nov 2025AY 2020-21
For Appellant: \nShri M.V Prasad, CA & Shri KS Rajendra KumarFor Respondent: \nShri Muthu Shankar, CIT &
Section 12ASection 143(3)Section 153ASection 153BSection 25Section 250Section 8
penalty initiation. These instructions do not\nshow non-application of mind; rather, they are an additional layer of\nverification meant to ensure correctness and completeness of the\nassessment. The learned DR emphasised that such directions are routine\nand reflect due diligence and not mechanical approval.\n\n18.4 The learned DR also clarified that the issuance of approval letters\nand assessment
