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Section 143(1)8 Section 143(1)(ii)5 Section 12A(1)(b)3 Section 112 Section 140B2 Section 12A2 Section 12A(1)(ac)2

K L D A V COLLEGE,ROORKEE, HARIDWAR vs. ITO WARD 1(3)(4), ROORKEE, HARIDWAR

In the result, appeal of the assessee is allowed

ITA 226/DDN/2024[2021-22]Status: DisposedITAT Dehradun14 Aug 2025AY 2021-22

Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

Section 11Section 119(2)(b)Section 12ASection 12A(1)(ac)Section 12A(1)(b)Section 139Section 140BSection 143(1)Section 143(1)(a)Section 143(1)(ii)

64,410/- made by AO at CPC through automated process u/s 143(1) of the Income Tax Act 1961 by applying the provisions of section 140B of the Income Tax Act 1961 on income determined u/s 143(1) of the Income Tax Act 1961 whereas provisions of section 140B regarding additional Income Tax and interest are to be applied