THE DEPUTY COMMISSIONER OF INCOME TAX(EXEMPTIONS), EXEMPTIONS CIRCLE, , VIJAYAWADA vs. ANDHRA CRICKET ASSOCIATION, VIJAYAWADA
In the result, appeals of the revenue and cross objections of the assessee are dismissed and the appeal of the assessee for the A
ITA 377/VIZ/2019[2014-15]Status: DisposedITAT Visakhapatnam23 Jan 2020AY 2014-15
Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.376/Viz/2019 & 377/Viz/2019 (निर्धारण वर्ा/Assessment Year : 2013-14 & 2014-15 Respectively) Dy.Commissioner Of Income Tax Vs. M/S Andhra Cricket (Exemptions) Association Exemptions Circle D.No.60-8-8, 5Th Lane Vijayawada Siddhartha Nagar Vijayawada [Pan : Aaatt2377D] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)
For Appellant: Shri M.A.Rahim, ARFor Respondent: Shri Ravi Shankar Narayan
Section 10Section 11Section 143(3)Section 32
7. We have heard both the parties and perused the material placed on record. As observed from para No.7.4 of the order of the Ld.CIT(A) in assessee’s case, the ITAT, Visakhapatnam vide I.T.A. 93 & 241/Viz/2015
and I.T.A. No.01/Viz/2016 dt.10.11.2017 held that the assessee is eligible for exemption under the provisions of section