U P SUGAR MILLS COGEN ASSOCIATION,LUCKNOW vs. AO EXEMPTION CIRCLE , LUCKNOW
The appeal of the assessee is ALLOWED in above terms
ITA 145/LKW/2024[2018-19]Status: DisposedITAT Lucknow19 Sept 2024AY 2018-19
Bench: Hon’Ble Shri G. D. Padmahshali & Hon’Ble Shri Subhash Malguriaआयकर अपऩल सं. / Ita No.145/Lkw/2024 निर्धारण वषा / Assessment Year : 2018-19 Up Sugar Mills Cogen Association, 403, Chintels House,16-Station Road, Lucknow, Up-226001 Pan: Aaatu2238A . . . . . . . अपीलार्थी / Appellant
For Appellant: Mr Swaran Singh [‘Ld. AR’]For Respondent: Mr Sanjeev Krishna Sharma [‘Ld. DR’]
Section 11Section 12ASection 139(1)Section 143Section 143(1)Section 154Section 246ASection 250Section 253(1)
TDS to ₹11,60,810/-.
2.3. In response to intimation, the assessee approached Revenue u/s 154 of the Act on 23/03/2022 with a request to reprocess by correcting mistake in (a) denying exemption (b) disallowing expenditure against the income. The Revenue rejected the request in limine on 16/09/2022 stating that, ‘latest return for the same PAN & AY has been transferred