JUSCO EDUCATION MISSION FOUNDATION ,JAMSHEDPUR vs. DCIT EXEMPTION CIRCLE , RANCHI
In the result, this appeal of assessee is allowed
ITA 2/RAN/2018[14-15]Status: DisposedITAT Ranchi30 May 2025
Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay
Section 11Section 12ASection 143(3)Section 144ASection 2(15)Section 234B
144A of the Income Tax Act and the circular No. 11/2008 of the CBDT without any justifiable reason and as such the Assessment Order is bad in law and liable to be set aside/modified/cancelled.
2. For that the Ld. CIT (Appeals) in Para 4.3 of his order in Page No. 21 has directed the Assessing Officer to consider the status