DE - SALES EDUCATIONAL SOCIETY,,VISAKHAPATNAM vs. THE PR. CIT(EXEMPTIONS),, VISAKHAPATNAM

In the result, the appeal filed by the assessee is dismissed

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.389/Vizag/2016 (धनधाारण िर्ा / Assessment Year: 2014-15) The Desales Educational Society The Pr. Cit (Exemptions) Visakhapatnam Visakhapatnam [Pan No.Aaaad6147Q] (अपीलाथी / Appellant) (प्रत्याथी / Respondent)

charitable and religious purposes, but in actuality only a school has been run, has no relevant in view of the clear language of clause of (ii) and (iii) of sub-section (5) of section 80G of the Act. It is not the actual user but the likelihood of it being used and the capacity of the trust

VISAKHAPATNAM PORT AUTHORITY,,VISAKHAPATNAM vs. THE ACIT, CIRCLE - 1(1),, VISAKHAPATNAM

In the result, CO raised by the assessee is disposed off as discussed herein above