LIONS UMRA PIPLOD EDUCATION SOCIETY,SURAT vs. A.O. CIRCLE-2, EXEPTION, , AHMEDABAD
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 197/SRT/2021[2017-18]Status: DisposedITAT Surat21 Mar 2022AY 2017-18
Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Hearing In Virtual Court) Lions Umra Piplod Education Society, The Assessing Officer, Opp. Lake View Garden, C/O. Circle-2, Exemption, Vs. Shardayatan School, Piplod, Surat- Ahmedabad. 395007, Gujarat. Pan : Aaatl1289Q Appellant Respondednt
Section 10Section 10(23)(vi)Section 11Section 143(1)
2. Brief facts of the case are that the assessee is an educational institution, engaged in imparting education. The assessee is having exemption certificate under section 10(23C) issued by Chief
Commissioner of Income tax (CCIT) Surat. The assessee filed its return of income for assessment year (A.Y.) 2017-18 declaring ‘Nil’
income on 06.10.2017. In the computation of income