ANNAPURNA CHARITABLE SOCIETY,VISAKHAPATNAM vs. INCOME TAX OFFICER, EXEMPTION WARD, VISAKHAPATNAM
In the result, appeal of the assessee is allowed
ITA 98/VIZ/2023[2020-21]Status: DisposedITAT Visakhapatnam10 Aug 2023AY 2020-21
Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.98/Viz/2023 ("नधा"रण वष" / Assessment Year : 2020-21) Annapurna Charitable Society, Vs. The Income Tax Officer, Visakhapatnam. Exemption Ward, Pan: Aaata 3097 P Visakhapatnam. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Ar ""याथ" क" ओर से / Respondent By : Sri Mn Murthy Naik, Cit-Dr
For Appellant: Sri GVN Hari, ARFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 11Section 139Section 139(1)Section 139(4)Section 139(5)Section 143(1)Section 4
c)
Without prejudice to Ground (b) above, the Ld.
CIT(A) erred in adjudicating a new issue without granting opportunity to appellant.
3. The Ld. CIT(A) ought to have held that the adjustment is outside the scope of intimation U/s. 143(1) of the Act.
4. The Ld. CIT(A) ought to have directed the Assessing
Officer to accept
