DIKSHA MANIJARI,KOLKATA vs. I.T.O.,WARD-1(2), KOLKATA
In the result, appeal of the assessee is allowed
ITA 2661/KOL/2019[2016-17]Status: DisposedITAT Kolkata19 Feb 2024AY 2016-17
Bench: Sri Rajpal Yadav & Dr. Manish Borad
Section 10Section 10(23)(iiiad)Section 12ASection 143(1)Section 143(3)Section 2(15)Section 263
section 10(23)(iiiad) of the Act for the Asstt. Yr. 2015-16. Considering the order of Ld. CIT(A)-25,
Koi addition made by A.O. CPC, Bangalore is being deleted”
6. The ld. CIT (Exemption) took cognizance u/s 263 of the Act. Ld. CIT
(Exemption) was of the view that the AO has allowed the exemption without carrying