RIDDHI SEVA KENDRA,KOLKATA vs. ITO, WARD 1(1), EXEMPT, , KOLKATA
In the result, the appeal of the assessee is treated as allowed for statistical purposes
ITA 370/KOL/2025[2020-21]Status: DisposedITAT Kolkata16 Jun 2025AY 2020-21
Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrariddhi Seva Kendra, Adit, Cpc, Bengaluru, C/O Subas Agarwal & Ito, Ward-1(1), Exempt, Associates, Advocates, Siddha Kolkata Income Tax Office, Gibson, 1, Gibson Lane, Vs 10B, Middleton Road, Suite 213, 2Nd Floor, Kolkata - 700071 Kolkata - 700069 (Pan: Aaatr2893Q) (Appellant) (Respondent)
For Appellant: Siddarth Agarwal, AdvocateFor Respondent: Kallol Mistry, JCIT, Sr. DR
Section 11Section 12ASection 143(1)Section 250
Charitable Trust vs, ADIT, CPC Bangalore in ITA
No.555/Ahd/2023 dt. 03.01.2024. iv)
Shri Visha Oswal Jain Sewa Samaj vs. ITO vide ITA No.
59/Ahd/2022 order dated 11.10.2023. 7. Further submission was made stating that section 143(1) of the Act does not contain any provision for adjustment/addition to the returned income for disallowance of exemption and only any arithmetical error