SAMANVYA EDUCATION & CHARITABLE TRUST,DHORAJI, DIST. RAJKOT vs. THE INCOME TAX OFFICER(EXEMPTION)-1, RAJKOT, RAJKOT
In the result, the appeal filed by the assessee is allowed
ITA 16/RJT/2021[2015-16]Status: DisposedITAT Rajkot20 Dec 2023AY 2015-16
Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकरअपीलसं./Ita No. 16/Rjt/2021 धििाधरणणवध/Asstt. Year:2015-2016 Samanvya Education & Charitable Vs. The Income Tax Officer, Trust, (Exemption)-1, Nr. Bhola Darshan Apt., Ward-1, Station Road, Rajkot. Junagadh Road, Dhoraji-360410. Pan: Aajts8062M (Applicant) (Respondent) Assessee By : Shri Samir Divetia, A.R Revenue By : Shri Shramdeep Sinha, Cit. Dr सुिणाईकीतारीख/Date Of Hearing : 13/12/2023 घोवणाकीतारीख/Date Of Pronouncement: 20/12/2023 आदेश/O R D E R Per Waseem Ahmed:
For Appellant: Shri Samir Divetia, A.RFor Respondent: Shri Shramdeep Sinha, CIT. DR
Section 143(3)Section 263
Section 263 of the Income Tax Act,
1961 (here-in-after referred to as "the Act") relevant to the Assessment Year
2015-16. A.Y. 2015-16
2
2. The only issue raised by the assessee is that the Ld. PCIT erred in holding assessment framed u/s 143(3) of the Act as erroneous in so far prejudicial to the interest
