ACIT, CENTRAL CIRCLE-3(1), HYDERABAD vs. SRI CHAITANYA EDUCATIONAL COMMITTE, VIJAYAWADA
In the result, the appeal filed by the Revenue is dismissed
ITA 325/HYD/2023[2012-13]Status: DisposedITAT Hyderabad06 May 2025AY 2012-13
Bench: Shri Vijay Pal Rao & Shri Manjunatha G
For Appellant: Shri AV Raghuram, AdvocateFor Respondent: MS. M. Narmada, CIT-DR
Section 11Section 12Section 12ASection 13(1)(c)Section 13(3)
IV is chargeable at normal rates.”
4. Being aggrieved by the assessment order, the
appellant society preferred appeal before the learned CIT(A).
Before the learned CIT(A), the appellant society has
reiterated it’s submissions made before the Assessing
Officer and argued that, the assessing officer has erred in
invoking the provisions of section 13(1)(c)/40A
