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
3. Succinctly stated, the assessee which is an educational society registered under Madhya Pradesh Society Adhiniyam, 1973 had e- filed its return of income for A.Y.2015-16 on 07.12.2015, declaring an income of Rs. Nil. Subsequently the case of the assessee society was selected for scrutiny assessment u/s.143(2) of the Act.
4. During the course of the assessment proceedings
