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 263/RPR/2022[2016-17]Status: DisposedITAT Raipur17 Mar 2023AY 2016-17
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
2) of the Act.
4. During the course of the assessment proceedings, it was observed by the A.O that the assessee had claimed deduction of Rs.11,47,592/- u/s.10(23C)(iiiad) of the Act. The A.O was of the view that as the gross receipts of the assessee society during the year under consideration were Rs.1,31,77,714/-, therefore
