In the result, appeal filed by the assessee is allowed for statistical purposes
Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
D E R PER K.M. ROY, A.M. The present appeals by the assessee challenging the impugned orders of even date 05/04/2023, passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [“learned CIT(A)”], for the assessment year 2016–17. 2 Nageshwara Charitable Trust ITA no.128/Nag./2023 Assessee’s Appeal – A.Y. 2016–17 2. The assessee