DCIT (EXEMPTIONS), BHUBANESWAR vs. M/S. NILAKANTHA EDUCATIONAL AND CHARITABLE TRUST, BHUBANESWAR
In the result, appeal of the revenue is dismissed
ITA 336/CTK/2017[2009-10]Status: DisposedITAT Cuttack22 Oct 2021AY 2009-10
Bench: S/ S/Shri Chandra Mohan Garg, Judicial & Manish Borad & Manish Borad & Manish Boradassessment Year : 2009-2010 2010 Dcit (Exemptions), Dcit (Exemptions), Vs. M/S. Nilakantha Educational & M/S. Nilakantha Educational & Bhubaneswar. Bhubaneswar. Charitable Trust, At: Anantpur, Charitable Trust, At: Anantpur, Po: Phulnakhara, Dist:Khurda Po: Phulnakhara, Dist:Khurda Pan/Gir No. No.Aaatn 4043 J (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : None Revenue By : Shri M.K.Gautam, Cit (Dr) Date Of Hearing : 21 /10/ 20 / 2021 Date Of Pronouncement : 22 /10 10/2021 O R D E R
For Appellant: NoneFor Respondent: Shri M.K.Gautam
Section 11Section 12ASection 143(1)Section 253(5)
58,752/-.
2. The crux of the case is that the AO had observed in the beginning of his assessment order that although in the case of this appellant registration u/s.12AA had been granted, it would not be entitled to the benefit of Se.11 "because of the reasons elaborately discussed hereunder".
As a matter of fact, unless there
