In the result, appeal filed by the assessee is allowed for statistical purposes in above terms
Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.88/Srt/2023 Assessment Year: (2016-17) (Physical Court Hearing) Shri Modh Patni Ghanchi Gnati Income Tax Officer, Punch Trust, Vs. Ward-2(3)(6), Bahulbaug, Prichhadi Road, Surat Haripura, Surat-395003 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabts 2898 D (अपीलाथ"/Assessee) (""थ" /Respondent)
rectification application u/s 154 of the Act before CPC, Bengaluru. An order u/s 154 of the Income Tax Act, 1961 ITA No.88/SRT/2023/AY.16-17 Shri Modh Patni Ghanchi Gnati Punch Trust was passed by DCIT (CPC) vide dated 29.08.2018 adhering to disallowance of exemption of Rs.16,21,600/- claimed u/s 11 of the Act. 10. We note that the certificate of registration