CENTRE FOR INCUBATION AND BUSINESS ACCELERATION,VERNA vs. CENTRALIZE PROCESSING CENTRE, INCOME TAX DEPARTMENT, BENGALURU
In the result, the appeal filed by the assessee is allowed for statistical purposes
ITA 152/PAN/2025[2024-25]Status: DisposedITAT Panaji26 Nov 2025AY 2024-25
Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. Nos.152/Pan/2025 (A.Y.2024-25 ) Centre For Incubation & Vs. I T O- Exemption, Business Acceleration, Ward-1, Angel Charities, Pundalik Niwas, Angel Ashram, Panaji-403001, Verna, Salcete, Goa. Goa-403722. Pan/Gir No. Aafcc5621B (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Appellant By Shri.Mahendra Gohel.Ar Revenue By Smt. Rijula Uniyal. Sr.Dr सुनवाई की तारीख/Date Of Hearing 18.11.2025 घोषणा की तारीख/Date Of Pronouncement 26.11.2025 Order Per Pavan Kumar Gadale, Jm:
Section 11Section 119(2)(b)
143(1) of the Act on 28.01.2025 determining the total income of Rs.29,62,131/- by disallowing the claim of exemption u/sec 11 &
u/sec11(2) of the Act.
3. Aggrieved by the order, the assessee has filed an appeal with the CIT(A), whereas the CIT(A) has considered the grounds of appeal, submissions of the assessee and findings