DCIT, MIDDLETONTON ROW vs. BISHNUPUR PUBLIC EDUCATION INSTITUTE, BISHNUPUR
In the result, the appeal filed by the assessee is allowed for statistical purposes
ITA 1021/KOL/2023[2016-17]Status: DisposedITAT Kolkata24 Feb 2025AY 2016-17
Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Bishnupur Public Education Institute Dcit 10B, Middleton Row, 5 Th Floor, Gopeswarpalli, Bishnupur, Vs. Kolkata-700071, West Bengal Bankura-722122, West Bengal (Appellant) (Respondent) Pan No. Aabtb4176D Assessee By : S/Shri S.M. Surana & Sunil Surana & Dipak Kumar, Ars Revenue By : Shri Subhendu Datta, Dr Date Of Hearing: 03.02.2025 Date Of Pronouncement : 24.02.2025
For Appellant: S/Shri S.M. Surana &For Respondent: Shri Subhendu Datta, DR
Section 11Section 11(2)Section 12ASection 13(9)Section 139Section 139(1)Section 139(4)
ba) to section 12 and there is no dispute at the end of the revenue authorities that the assessee is carrying on charitable activities, for which it has been granted registration u/s 12A of the Act, the benefit of section 11 and 12 should be given to the assessee and deductions claimed by the assessee are, therefore, allowed. Thus, Ground
