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
section 263 of the Act.
4.2. Ld. Counsel also submitted that Ld. CIT has conducted the revisionary proceeding in a mechanical manner without any independent findings.He stated that out of twelve issues raised by the Ld. CIT, ten of them are the observations made by the auditor in the notes on account in Schedule I and audit report in Form
