INCOME TAX OFFICER (EXAMPTION) WARD, SURAT vs. SHREE SAIBABA SATSANG MANDAL, SURAT
In the result, appeal of the Revenue is dismissed
ITA 233/SRT/2017[2014-15]Status: DisposedITAT Surat31 Dec 2021AY 2014-15
For Appellant: Shri Mehul K. Patel, ARFor Respondent: Shri H.P.Meena, CIT-DR
Section 11Section 143(3)
68,420/- during the year.
Hence, the entire amount received have been applied during the year. The assessee requested that excess expenditure should be allowed to carry forward set off, during the subsequent year.
5. The Ld CIT(A) observed that alternative ground taken by the assessee is factually correct as the entire amount has been utilized for the construction
