ASSOCIATION OF RELIEF VOLUNTREERS,,VIJAYAWADA vs. THE INCOME TAX OFFICER(EXEMPTIONS), RAJAMAHENDRAVARAM
In the result, appeal of the assessee is dismissed
ITA 194/VIZ/2020[2016-17]Status: DisposedITAT Visakhapatnam09 Sept 2022AY 2016-17
Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.194/Viz/2020 ("नधा"रणवष"/ Assessment Year:2016-17) Association Of Relief Volunteers, Vs. Income Tax Officer, Vijayawada. (Exemptions), Pan: Aacta 0213 B Rajahmundry. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Appellant By : Sri Gvn Hari, Advocate ""याथ"क"ओरसे/ Respondent By : Sri On Hari Prasada Rao, Sr. Ar
For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao, Sr. AR
Section 11Section 11(2)Section 12ASection 143(2)Section 154
charitable purposes at Rs.3,14,71,249/-
and disallowed the balance 15% amounting to Rs.19,25,733/- as
the assessee has filed Form-10 belatedly on 28/1/2017 for Rs.
8,79,113/-. However, while uploading the assessment order, the
Ld. AO erroneously uploaded the total income at Rs. NIL and
subsequently revised vide the order U/s. 154 r.w.s