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Section 11(2)20 Section 12A14 Section 1112 Exemption7 Section 1486 Section 143(3)6 Depreciation6 Addition to Income6 Disallowance5 Section 10

THE NEHRU MEMORIAL EDUCATION SOCIETY,KANHANGAD vs. ITO EXEMPTIONS, KANNUR

In the result, the assessee’s appeal is allowed

ITA 159/COCH/2023[2013-14]Status: DisposedITAT Cochin07 Mar 2024AY 2013-14

Bench: Shri Sanjay Arora & Dr. S. Seethalakshmithe Nehru Memorial The Income Tax Officer Education Society (Exemptions), Kannur Lakshmi Nivas Vs. Kanhangad - 671315 Kasaragod [Pan:Aabtt0633M] (Appellant) (Respondent)

For Appellant: Shri P.M. Veeramani, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R

Section 10Section 11(1)Section 11(1)(d)Section 12ASection 143(1)Section 143(1)(a)Section 154Section 2

section 10(23C)(iiiab) on the ground that the same was not made in the return of income. Commissioner of Income Tax (Appeals) failed to appreciate that his powers are co-terminus with that of the assessing authority and claim other than by a return of income could be entertained by him. 6. Without prejudice to the above arguments

THE NEHRU MEMORIAL EDUCATION SOCIETY,KANHANGAD vs. ITO EXEMPTIONS, KANNUR

THE NEHRU MEMORIAL EDUCATION SOCIETY,KANHANGAD vs. ITO EXEMPTIONS, KANNUR

GOOD SHEPHERED CENTRAL SCHOOL TRUST,THRISSUR vs. ITO, EXEMPTION WARD, THRISSUR

GOOD SHEPHERED CENTRAL SCHOOL TRUST,THRISSUR vs. ITO, EXEMPTION WARD, THRISSUR

THE DHARMODAYAM COMPANY,THRISSUR vs. ITO, WARD-1(1), THRISSUR

THE DHARMODAYAM COMPAN,THRISSUR vs. ITO, WARD-1(1), THRISSUR

THE DHARMODAYAM COMPANY,THRISSUR vs. ITO, WARD-1(1), THRISSUR

THE DHARMODAYAM COMPANY,THRISSUR vs. ITO, WARD-1(1), THRISSUR