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
8
I.T.A. No.376/Viz/2019, 377/Viz/2019 and 403/Viz/2019
Cross Objection No.122/Viz/2019, A.Y.2013-14 & 2014-15
M/s Andhra Cricket Association, Vijayawada
6. On the other hand, the Ld.AR argued that in the original assessment, the AO has not examined the assessee’s eligibility regarding deduction u/s 10(23C), section 11 and 12 &13. The assessee has produced the books of accounts and furnished
