S M K R VASHI HIGH SCHOOL,NA vs. ARIVS.INCOME TAX OFFICER, EXEMPTION WARD, SURAT
In the result, appeal of the assessee is allowed
ITA 515/SRT/2023[2021-22]Status: DisposedITAT Surat14 Dec 2023AY 2021-22
Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.515/Srt/2023 (िनधा"रण वष" / Assessment Year: (2021-22) (Physical Court Hearing) S.M.K.R Vashi High School Income Tax Officer-Exemption Ward, Surat, Aaykar Bhavan, Umbhrat Road Maroli Bazar, Vs. Majura Gate, Surat-395001 Jalalpore Navsari-396436 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aalfs 0980 J (अपीलाथ" /Appellant) (""थ"/Respondent)
For Appellant: Ms. Chaitali Shah, C.AFor Respondent: Shri Ashish Pophare, CIT-DR
Section 11Section 12ASection 143(1)
viii) Audit report in Form
10B obtained u/s 12A(b) AY 22-23, vide pg-32 to 36 of paper book and (ix)
Acknowledgement of ITR for AY 22-23 pg-37 of paper book.
11. Based on these above noted evidences, Ld. Counsel argued that it is a sufficient compliance, if the assessee filed the Form No. 10B during
