PATEL SEVA SANGH,BOKARO STEEL CITY vs. ASSISTANT COMMISSIONER OF INCOME TAX (NATIONAL E-ASSESSMENT CENTRE), RANCHI

In the result, this appeal of the assessee is allowed for statistical purposes only

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahay(Virtual Hearing) Patel Seva Sangh, I.T.O., C/O-Sardar Patel Public School, Sector- Exemption, Vs. 9, Bokaro-827009 (Jharkhand) Hazaribagh. Pan No. Aabtp 2202 N Appellant/ Assessee Respondent/ Revenue

charitable institutions. 3. That Ld. Commissioner Appeal has erred in confirming addition made by The Learned Assessing Officer (AO) has erred in law and on facts in estimating the income of the assessed at 20% of the gross receipts by arbitrarily relying on Income Patel Seva Sangh Vs ITO Tax Return (ITR) figures of previous years, which are pending adjudication