SHIVOM VIDYAPEETH SHIKSHAN SAMITI,RAIPUR vs. INCOME TAX OFFICER, EXEMETION 2, RAIPUR, RAIPUR
In the result, the appeal of the assessee in ITA No
ITA 262/RPR/2022[2015-16]Status: DisposedITAT Raipur17 Mar 2023AY 2015-16
Bench: Shri Ravish Soodआयकर अपील सं./ Ita Nos. 262 & 263/Rpr/2022 "नधा"रण वष" / Assessment Years : 2015-16 & 2016-17 Shivom Vidyapeeth Shikshan Samiti 214, Shivom Vihar, Raipur (C.G.)-492 013 Pan : Aahts6464M .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Exemption-2, Raipur (C.G.). ……""यथ" / Respondent
For Appellant: Shri G.S Agarwal, CAFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 10Section 11Section 12ASection 143(2)Section 143(3)Section 80G
10A which was granted by the CIT(Exemption), Bhopal vide his order dated
20.04.2017, i.e., at a time when assessment for A.Y.2015-16 was pending before the A.O, therefore, in light of the aforesaid CBDT
Circular No.1/2015 dated 21.01.2015 the assessee was duly entitled for benefit of Section 11/12 of the Act. My attention was drawn
