SIVA SUNDARI NARISIKSHASRAM AND ANTE NATAL CLINIC,SILCHAR vs. ITO(EXEMPTION), WARD-2(3), GUWAHATI
Appeal is allowed for statistical purposes
ITA 78/GTY/2025[2021-22]Status: DisposedITAT Guwahati11 Aug 2025AY 2021-22
Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)
Section 11Section 12A(1)Section 12A(1)(ac)Section 143(1)Section 250Section 250(6)
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
