LODGE OF HARMONY NO.438EC,KANPUR vs. A O EXAMPTION WARD, KANPUR

In the result, appeal of the assessee is partly allowed

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2018-19 Lodge Of Harmony No.438Ec V. The Assessing Officer C/O P.C. Agarwal Exemption Ward 15/296, Govind Niwas Kanpur Civil Lines, Kanpur Tan/Pan:Aaatl2285Q (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Advocate Respondent By: Shri Sanjeev Krishna Sharma, D.R. Date Of Hearing: 04 07 2024 Date Of Pronouncement: 30 08 2024 O R D E R

2. Because the CIT(A) has failed to appreciate the facts of the case and has erred in interpreting the provisions of Act, has arbitrarily held that the assessee being an AOP is to be assessed on its entire income at MMR as against the rate of tax as applicable to individuals, AOPs, body of individuals, the order passed

LODGE OF HARMONY NO,438EC,KANPUR vs. ASSESSING OFFICER, EXEMPTION WARD, KANPUR