RAJA BHAT AND KUMUDA FOUNDATION,BELAGAVI vs. PR.COMMISSIONER OF INCOME TAX , BELAGAVI
The appeal of the assessee is ALLOWED
ITA 270/PAN/2024[2022-23]Status: DisposedITAT Panaji19 Mar 2025AY 2022-23
Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Year : 2022-23 Raja Bhat & Kumuda Foundation Plot No. 4, Rs No1368, Kumudini, Sadashiv Nagar, Belgavi-590001 Pan:Aajcr6351B . . . . . . . Appellant
For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr S Manikandan [‘Ld. DR’]
Section 11Section 12ASection 143(1)Section 246A(1)Section 250Section 253(1)Section 8
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Raja Bhat & Kumuda Foundation Vs ITO
ITA No.0270/PAN/2024 AY:2022-23
7. We note that, non-compliance of provisions of sub-clause (ii) of clause (b) of section 12A was the solitary reason which persuaded the Revenue to deny the exemption to the appellant. In doing so the Revenue contends that, the audit report subject to extension
