PUNJAB AGRICULTUAL UNIVERSITY,LUDHIANA vs. COMMISSIONER OF INCOME TAX EXEMPTIONS, CHANDIGARH
In the result, Assessee’s appeal for A
ITA 661/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh18 Dec 2024AY 2018-19
Bench: Shri Krinwant Sahay & Shri Paresh M. Joshi, Judical Member आयकर अपील सं./ Ita No. 661/Chd/2024 "नधा"रण वष" / Assessment Year : 2018-19 Punjab Agriculture University, Vs. Dy. Commissioner Of बनाम Thapar Hall, Income Tax (Exemptions), Ferozepur Road, Chandigarh Ludhiana "थायी लेखा सं./Pan No: Aaabp0216H अपीलाथ"/ Appellant ""यथ"/ Repsondent & आयकर अपील सं./ Ita No. 492/Chd/2024 "नधा"रण वष" / Assessment Year : 2019-20 Punjab Agriculture University, Vs. Dy. Commissioner Of Thapar Hall, बनाम Income Tax (Exemptions), Ferozepur Road, Chandigarh Ludhiana "थायी लेखा सं./Pan No: Aaabp0216H अपीलाथ"/ Appellant ""यथ"/ Repsondent (Hybrid Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Sudhir Sehgal, Advocate, राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 09.12.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 18.12 .2024 आदेश/Order Per Krinwant Sahay, A.M.: The Appeal In These Cases Have Been Filed By The Assessee Against The Order Dated 09.05.2022 For Assessment Year 2018-19 Order
For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR
2. That the Ld. CIT(A), NFAC, Delhi having admitted the fact that the assessee is entitled to exemption u/s 10(23C) (iiab) but due to wrong mentioning of the section by the CA, D.P. Singh, while filing the return of the assessee and the same should not have disallowed the.
3. That the Ld. CIT(A) having accepted that
