THE ASSISTANT COMMISSIONER OF INCOME TAX(EXEMPTION), EXEMPTION CIRCLE,, VIJAYAWADA vs. ANDHRA CRICKET ASSOCIATION, VIJAYAWADA
In the result, appeal of the revenue is dismissed
ITA 50/VIZ/2020[2016-17]Status: DisposedITAT Visakhapatnam23 Nov 2020AY 2016-17
Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.50/Viz/2020 (ननधधारण वर्ा/Assessment Year:2016-2017) Asst.Commissioner Of Income Tax Vs. M/S Andhra Cricket (Exemptions) Association Exemptions Circle D.No.60-8-8, 5Th Lane Vijayawada Siddartha Nagar Vijayawada [Pan : Aaatt2377D] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit Dr प्रत्यधथी की ओर से / Respondent By : Shri M.A.Rahim, I.T.P सुनवधई की तधरीख / Date Of Hearing : 25.09.2020 घोर्णध की तधरीख/Date Of Pronouncement : 23.11.2020
For Appellant: Shri D.K.Sonowal, CIT DRFor Respondent: Shri M.A.Rahim, I.T.P
Section 10Section 11Section 12ASection 143(3)Section 194CSection 2(15)
addition made by the AO amounting to Rs.12,52,61,694/- towards short admission of receipts from BCCI holding that the same was made without affording any opportunity to the assessee when the same was as per the Form 26AS.
iv.
The Ld.CIT(A) erred in considering the revised Form 26AS filed by the assessee after the assessment proceedings