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
disallowing the claim of exemption under section 10(23C)(iiiad), the AO ought to have examined the claim of the assessee under section 11 and 12 of the Income Tax Act. At this stage, it is relevant to refer the CBDT Circular No. 14 (XL-35) dated 11th April, 1955which reads as under:-
“Officers of the Department must not take