SEW FOUNDATION,HYDERABAD vs. INCOME TAX OFFICER, EXEMPTION WARD-1(4), HYDERABAD
In the result, appeal filed by the assessee is allowed
ITA 499/HYD/2025[2017-18]Status: DisposedITAT Hyderabad13 Aug 2025AY 2017-18
Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita No.499/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2017-18) Sew Foundation Vs. Income Tax Officer Hyderabad (Exemptions), Ward 1(4) Pan:Aaats7433H Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocate V Siva Kumar राज" व "ारा/Revenue By:: Shri Vinodh Kannan, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 07/08/2025 घोषणा की तारीख/Pronouncement: 13/08/2025 आदेश/Order Per Vijay Pal Raothis Appeal By The Assessee Is Directed Against The Order Dated 27/01/2025 Of The Learned Cit (A)/Addl/Jcit(A)-1 Coimbatore, For The A.Y.2017-18. 2. The Assessee Has Raised The Following Grounds Of Appeal: “1. The Order Of The Learned Cit (A)/Addl/Jcit(A)-5 Coimbatore, 27-01-2025 Is Erroneous, Contrary To Law & Facts Of The Case.
For Appellant: Advocate V Siva KumarFor Respondent: : Shri Vinodh Kannan, Sr. AR
Section 11Section 11(1)Section 11(5)Section 12ASection 144Section 80G
80G were available in return of income. The learned CIT (A) further ought to have seen that Appellant’s accounts were audited by C.A whose details are furnished in the return of income.
Hence, , denying exemption u/s 11 to the Appellant and restricting corpus donations of Rs.28,73,338/- by the Assessing Officer is not justified on the ground that
