SWAMI SATYAPRAKASHNAND SHIV MANDIR TRUST,UDHAM SINGH NAGAR vs. AO (EXEMPTION), DEHRADUN
In the result, the appeal filed by assessee is allowed
ITA 93/DDN/2024[2022-23]Status: DisposedITAT Dehradun23 Apr 2025AY 2022-23
Bench: Shri Vimal Kumar & Shri Brajesh Kumar Singhassessment Year: 2022-23 Swami Satyaprakashanand Vs. Income Tax Officer, Shiv Mandir Trust, Kali Kotdwar Mandir, Bareilley Haldwani (Uttrakhand) Bye Pass Road, Kishanpur, Udham Singh Nagar Uttarakhand Pin: 263148 Pan No. Aants6873L (Appellant) (Respondent)
For Appellant: Shri K. Sampath, AdvFor Respondent: Shri A.S. Rana, Sr. DR
Section 11Section 11(2)Section 119(2)(b)Section 139(1)Section 143(1)Section 143(3)
b) of the Act is pending adjudication before the Ld.CIT(A). Ld. AO erred in by adding to the income of Rs.52.00 lacs inspite of the fact that Form 10 was filed on the 10.05.2022 within the due time of the return under Section 139(1) of the Act. The appellant/assessee has filed Form
10 for Rs.70,00,000/- which