M/S. SREE MANIPRAKASH CHARITABLE WELFARE SOCIETY,VISAKHAPATNAM vs. THE INCOME TAX OFFICER (EXEMPTIONS), VISAKHAPATNAM
In the result, appeal filed by the assessee is allowed for statistical purpose
ITA 669/VIZ/2019[2019-2020]Status: DisposedITAT Visakhapatnam10 Feb 2021AY 2019-2020
Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकर अपील सं./I.T.A.No.669/Viz/2019 (निर्धारण वर्ा/Assessment Year:2019-20) M/S Sree Maniprakash Charitable Vs. Income Tax Officer Welfare Society (Exemptions) D.No.19-53/1 Visakhapatnam Near Railway Flyover Bridge Pendurthy, Visakhapatnam [Pan : Aaots8801M] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri T.S.N.Murthy, Cit(Dr) सुिवधई की तधरीख / Date Of Hearing : 02.02.2021 घोर्णध की तधरीख/Date Of Pronouncement : 10.02.2021 आदेश /O R D E R Per D.S.Sunder Singh: This Appeal Is Filed By The Assessee Against The Order Of The Commissioner Of Income Tax (Exemptions) [Cit(E)], Hyderabad In F.No.Cit(E), Hyd/85(03)/80G/2018-19 Dated 30.09.2019 For The Assessment Year (A.Y.) 2019-20. 2
For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri T.S.N.Murthy, CIT(DR)
Section 12ASection 13(1)Section 80G
section 13(1) of the Act, daughters of the founder of the society had purchased site admeasuring
1355 sq.yards. Though Ld.CIT(E) expressed suspicion with regard to the
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I.T.A. No.669/Viz/2019, A.Y.2019-20
M/s Sree Maniprakash Charitable Welfare Society., Visakhapatnam
source, he did not bring any evidence to show that the society had funded the daughters for acquiring the land, thus
