Appeal is allowed for statistical purposes
Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)
12A(1)(ac) was omitted with retrospective effect from 01.06.2020 itself, the Id. AO was not justified in not allowing statutorily allowable benefit of sections 11 and 12 of the Act and thereby, increased the total income of the assessee by Rs. 6,70,41,549/- by way of an adjustment in processing the return under section