JOHARIMAL HIGH SCHOOL,CUTTACK vs. ITO EXEMPTION, CUTTACK
In the result, appeal of the assessee is allowed
ITA 135/CTK/2021[2018-2019]Status: DisposedITAT Cuttack09 Mar 2022AY 2018-2019
Bench: S/ S/Shri Chandra Mohan Garg, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2018-19 Joharimal High School, Joharimal High School, Vs. Ito (Exemptions), Ito (Exemptions), Ganesh Ganesh Ghat, Ghat, Po: Po: Cuttack Chandinchowk, Cuttack Chandinchowk, Cuttack Pan/Gir No. No.Aaatj 3292 R (Appellant (Appellant) .. ( Respondent Respondent) Assessee By Assessee By : Shri P.K.Mishra & R.K.Jhunjhunwala P.K.Mishra & R.K.Jhunjhunwala, Ars Revenue By : Shri Sovesh Chandra Mohanty, Chandra Mohanty, (Dr) Date Of Hearing : 2/3/ 20 / 2022 Date Of Pronouncement : 09/ /3/2022 O R D E R Per C.M.Garg G, Jm
For Appellant: Shri P.K.Mishra, and R.K.JhunjhunwalaFor Respondent: Shri Sovesh Chandra Mohanty
Section 10Section 12ASection 143(1)Section 250
206/-, inter alia, disallowing the revenue expenditure amounting to Rs.73,10,521/-.
4. In first appeal, the CIT(A) upheld the addition made by the Assessing
Officer, presuming that the AO CPC while processing u/s.143(1) of the Act, must have captured the data from the Audit Report filed by the assessee itself. Ld CIT(A) observed that there
