BLOSSAM HOUSE EDUCATIONAL SOCIETY,VARANASI vs. INCOME TAX OFFICER 3(1), VARANASI
In the result, the appeal of the assessee is partly allowed for statistical purposes
ITA 6/VNS/2022[2018-2019]Status: DisposedITAT Varanasi07 Jul 2022AY 2018-2019
Bench: Shri.Vijay Pal Raoassessment Year: 2018-19 Blossam House Educational V. Income Tax Officer, Society, 579, Teliabagh, Church Ward-3(1), Varanasi Compound, Maldahiya, Varanasi Pan-Aaatb7686D (Appellant) (Respondent) Appellant By: Sh. Atul Choudhary, C.A. Respondent By: Sh. A.K. Singh, Sr. D.R. Date Of Hearing: 07.07.2022 Date Of Pronouncement: 07.07.2022 O R D E R
For Appellant: Sh. Atul Choudhary, C.AFor Respondent: Sh. A.K. Singh, Sr. D.R
Section 10Section 11Section 11(1)Section 11(1)(a)Section 12ASection 40
10(23C)(iiiad) would not disentitle the assessee from exemption under section 11(1)(a) of the Income Tax Act. Thus, the learned AR has submitted that the AO as well as ld. CIT(A) are not justified in disallowing this amount of Rs.
19,90,762/- when the claim of the assessee was allowable under section
