PATANJALI YOGPEETH (NYAS),DELHI vs. ADIT(EXEMPTION), NEW DELHI
Appeal is allowed
ITA 2267/DEL/2013[2009-10]Status: DisposedITAT Delhi09 Feb 2017AY 2009-10
Bench: Shri I.C. Sudhir & Shri L. P. Sahu
For Appellant: Shri Ajay Vohra, Sr. Adv.; &For Respondent: Shri N. C. Swain, CIT [DR]
Section 11(1)(a)Section 11(5)Section 13Section 142Section 2(15)
15) of the Act.
6. That the Commissioner of Income-tax (Appeals) erred on facts and in law in relying upon erroneous findings given in the special audit report furnished under section 142(2A) of the Act, without judiciously appreciating the details/ explanation furnished by the appellant.
7. That the Commissioner of Income-tax (Appeals) erred on facts
