VISWAMANAVA SAMAIKYATA SAMSAT,GUNTUR vs. INCOME TAX OFFICER(EXEMPTIONS), GUNTUR
In the result, appeal of the assessee is allowed
ITA 278/VIZ/2023[2014-15]Status: DisposedITAT Visakhapatnam28 May 2024AY 2014-15
Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No. 278/Viz/2023 (निर्धारणवर्ा/ Assessment Year :2014-15) M/S. Viswamanava Samikyata Vs. Income Tax Officer Samsat, Guntur. (Exemptions), Pan: Aaatv 1597 P Guntur. (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थीकीओरसे/ Assessee By : Sri Gvn Hari, Advocate प्रत्यधर्थीकीओरसे/ Revenue By : Dr. Satyasai Rath, Cit-Dr सुिवधईकीतधरीख/ Date Of Hearing : 02/04/2024 घोर्णधकीतधरीख/Date Of : 28/05/2024 Pronouncement O R D E R
For Appellant: Sri GVN Hari, AdvocateFor Respondent: Dr. Satyasai Rath, CIT-DR
Section 11(1)(d)Section 12ASection 143(3)Section 148
section 250(5) of the Act admitted the additional ground raised by the assessee. The Ld. CIT(A) placing reliance on the decision of the Bombay High Court in the case of DIT (Exemption) vs. FramjeeCawasjee Institute (1993)
109 CTR 463 (Bom.) wherein it was held that “the Tribunal, however, took the view that when the ITO stated that full
