M/S SATYAM EDUCATIONAL HEALTH & CHARITABLE TRUST,PATNA vs. PR. CIT-CENTRAL, PATNA
In the result, all the four appeals of the assessee are allowed
ITA 36/PAT/2021[2013-14]Status: DisposedITAT Patna08 Mar 2022AY 2013-14
Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar]
Section 132Section 133ASection 142(1)Section 143(3)Section 153ASection 263
2,12,36,700/- for allowing the outside students for enrollment with CBSE Board for Class-X & XII as noted from the seized digital data.
AYs: 2013-14 to 2016-17
M/s Satyam Educational Health & Charitable Trust
• Lastly in respect of AY 2016-17 the Ld. PCIT invoked jurisdiction on three issues. First, non examination of suppression of investments