MODERN ENGLISH SCHOOL EDUCATION SOCIETY,KORAPUT vs. ITO (EXEMPTION WARD), BERHAMPUR
In the result, appeal of the assessee is partly allowed for statistical purposes
ITA 42/CTK/2023[2015-16]Status: HeardITAT Cuttack18 Apr 2023AY 2015-16
Bench: Before Shri George Mathan, Judicialassessment Year : 2015-16 Modern Modern English English School School Vs. Ito (Exemption Ward) Ito (Exemption Ward) Education Education Society, Society, Berhampur Berhampur Parabeda, Parabeda, Jeypore, Jeypore, Dist: Dist: Koraput Pan/Gir No. Pan/Gir No.Aacam 7223 Q (Appellant (Appellant) .. ( Respondent Respondent) Assessee By Assessee By : S/Shri P.K.Mishra, Adv/Kailash Panigrahi, Ca P.K.Mishra, Adv/Kailash Panigrahi, Ca Revenue By : Shri S.C.Mohanty, Sr Dr S.C.Mohanty, Sr Dr Date Of Hearing : 18 /0 04/2023 Date Of Pronouncement : 18 /0 /04/2023 O R D E R
For Appellant: S/Shri P.K.Mishra, Adv/Kailash Panigrahi, CAFor Respondent: Shri S.C.Mohanty, Sr DR
Section 12Section 12A
Section 12A. it follows there from that the assessee which obtained registration u/s. 12AA of the Act during the pendency of appeal was entitled for exemption u/s 11 of the Act.
16. For the reasons quoted above, we set aside the orders of lower authorities and remand matter back to the file of the Assessing Officer to compute the income
