DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS), HYDERABAD vs. TKR EDUCATIONAL SOCIETY, HYDERABAD
In the result, the appeal of the Revenue is dismissed
ITA 511/HYD/2023[2018-19]Status: DisposedITAT Hyderabad12 Mar 2024AY 2018-19
Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2018-19 The Deputy Commissioner Vs. Tkr Educational Society, Of Income Tax, 16-2-751/A/31/Ctirumala (Exemptions), Hills, Malakpet, Hyderabad. Hyderabad, Telangana – 500036. Pan : Aaaat7850Q (Appellant) (Respondent) Assessee By: Shri A.V. Raghuram, Advocate. Revenue By: Shri M. Vijay Kumar, Cit-Dr Date Of Hearing: 06.03.2024 Date Of Pronouncement: 12.03.2024
For Appellant: Shri A.V. Raghuram, AdvocateFor Respondent: Shri M. Vijay Kumar, CIT-DR
Section 10Section 10(23)(C)Section 10BSection 139(1)Section 139(5)Section 143(1)Section 143(3)Section 801B
10(23)(C)(vi) have not been uploaded in the software and therefore, disallowance was made by the CPC/Assessing Officer. Before the assessee’s application u/s 154 could have been adjudicated, the assessee had preferred the appeal before the ld.CIT(A) and also produced the copy of corrected copy of ITR-7 wherein the correct figures of exempt income were
