AKSHAY ACADEMY,INDORE, M.P. vs. THE INCOME TAX OFFICER, NFAC, DELHI, THE INCOME TAX OFFICER, NFAC, DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniakshay Academy Ito, Nfac 32 Kaimaidan Road, Delhi Khasgi Gagicha Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aadta8987B Assessee By Shri S.N. Agrawal, Ar Revenue By Shri Ram Kumar Yadav, Cit- Dr Date Of Hearing 06.08.2024 Date Of Pronouncement 20.08.2024

5 of 19 ITANo.199/Ind/2024 Akshay Academy be allowed which was also realized by the assesse while making a fresh claim before the AO during the assessment proceedings which is referred by the AO in para 2.2 as under: “2.2 Further, the assessee vide his letter uploaded on 30.1.2021 has stated that Deduction under section 10(23C) (iiiad) is claimed incorrectly

M/S CHOUHAN EDUCATION SOCIETY,BHOPAL vs. COMMISSIONER OF INCOME TAX (EXEMPTION), BHOPAL

In the result, this appeal of assessee is allowed