CHHATTISGARH SWAMI VIVEKANAND TECHNICAL UNIVERSITY,POST-NEWAI vs. ACIT (EXEMPTION), IT EXEMPTION OFFICE RAIPUR
ITA 581/RPR/2025[2012-13]Status: DisposedITAT Raipur18 Nov 2025AY 2012-13
Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 581/Rpr/2025 (िनधा"रण वष" Assessment Year: 2012-13)
For Appellant: NoneFor Respondent: Shri Ram Tiwari, CIT-DR
Section 10Section 11Section 12ASection 12A(2)Section 143(3)Section 250
disallowing exemption for the surplus amount of Rs.13,93,43,100/- as per income and expenditure account.
Total income was assessed at Rs.13,93,43,100/-, raising a demand of Rs.8,49,51,090/-. The present appeal is against this assessment order.
4. The case of assessee was reopened u/s 147 as the assessee has deposited cash