ANDHARA UNIVERSITY ALUMNI ASSOCIATION,VISAKHAPATNAM vs. INCOME TAX OFFICER (EXEMPTION WARD), VISAKHAPATNAM
In the result, appeal is allowed for statistical purposes
ITA 71/VIZ/2025[NA]Status: DisposedITAT Visakhapatnam30 Jun 2025
Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos. 70 & 71/Viz/2025 Andhra University Alumni Association V. Income Tax Officer (Exemption Ward) 1St Floor, Science & Technology Building Income Tax Office Andhra University Infinity Tower, Shankarmatham Road Visakhapatnam – 530003 Santhipuram, Visakhapatnam – 530016 Andhra Pradesh Andhra Pradesh [Pan:Aaeaa7037Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri Gvn Hari, Advocate राजस्व का प्रतततितित्व/ Department Represented By : Dr.Satyasai Rath, Cit(Dr)
Section 12ASection 12A(1)(ac)
vi)” instead of “12A(1)(ac)(iii)” while filing
Form 10A, wherein in this case assessee was holding registration under section 12AA of the Act issued by the department on or before 01.04.2021. This being a mere technical or procedural lapse, and the substance of the application cannot be disregarded solely on such ground. It is also a well settled
