RADHA GOVIND PUBLIC WELFARE SOCIETY,RAMGARH vs. CIT(EXEMPTION), PATNA
In the result, appeal of the assessee is allowed
ITA 66/PAT/2018[15-16]Status: DisposedITAT Patna23 Feb 2023
Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2015-16
For Appellant: Shri Devesh Poddar, AdvocateFor Respondent: Smt. Rinku Singh, Addl. CIT, DR
Section 12ASection 142Section 142(1)Section 143(3)Section 263
revision order of Ld.
CIT(Exemption), Patna vide Memo No.
CIT(E)/Pat/u/s.263/2017-
18/5311-13 dated 12.03.2018 u/s, 263 of the Income-tax Act, 1961
(hereinafter referred to as the “Act”)passed against the assessment order by the DCIT, Exemption Circle, Ranchi u/s.143(3) of the Act, dated
03.11.2016. 2. Assessee has raised three grounds, all of which relate to assumption