ITO, TRICHY vs. AVVAI VILLAGE WELFARE SOCIETY, NAGAPATTINAM
In the result, the appeal filed by the Revenue is partly allowed for statistical purposes and the appeal filed by the assessee is partly allowed
ITA 36/CHNY/2017[2012-2013]Status: DisposedITAT Chennai08 Oct 2018AY 2012-2013
Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddyआयकर अपील सं./I T.A. No. 09/Chny/2017 िनधा"रण वष"/Assessment Year:2012-13 M/S. Avvai Village Welfare Society, Vs. The Income Tax Officer, 260, Public Office Road, Velipalayam, Exemptions Ward, Nagapattinam – 611 001. Thiruchirapalli. [Pan: Aaata3067H] (अपीलाथ" /Appellant) (""थ"/Respondent) आयकर अपील सं./I T.A. No. 36/Chny/2017 िनधा"रण वष"/Assessment Year:2012-13 The Income Tax Officer, M/S. Avvai Village Welfare Society, Vs. Exemptions Ward, 260, Public Office Road, Velipalayam, Thiruchirapalli. Nagapattinam – 611 001. (अपीलाथ" /Appellant) (""थ"/Respondent) Shri S. Senthamarai Kannan, Advocate अपीलाथ" की ओर से / Assessee By : ""थ" की ओर से/ Department By : Mrs. Ruby George, Cit सुनवाई की तारीख/ Date Of Hearing : 16.08.2018 घोषणा की तारीख /Date Of Pronouncement : 08.10.2018 आदेश /O R D E R Per Duvvuru Rl Reddy: Both The Cross Appeals Filed By The Assessee As Well As Revenue Are Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 2, Tiruchirappalli Dated 04.11.2016 Relevant To The Assessment Year 2012-13. The Assessee Has Raised Two Effective Grounds Viz., (I) The 2
For Respondent: Mrs. Ruby George, CIT
Section 11Section 12ASection 143(3)Section 2(15)
197 (Bang), the
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I.T.A. No. 36/Chny/17 &
I.T.A. No. 06/Chny/17
Assessing Officer denied exemption under section 11 of the Act and assessed the total income of the assessee at ₹.4,54,54,087/- after making various disallowances.
3. The assessee carried the matter in appeal before the ld. CIT(A).
After considering the submissions of the assessee on various issues
