SAMYUKTA HEALTH & ACADEMIC SOCIETY,ANAKAPALLE vs. INCOME TAX OFFICER, EXEMPTION WARD, VISAKHAPATNAM
In the result, appeal filed by the assessee is allowed
ITA 45/VIZ/2023[2020-21]Status: DisposedITAT Visakhapatnam23 May 2023AY 2020-21
Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.45/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2020-21) Samyukta Health & Academic Vs. Income Tax Officer Society Exemption Ward Ramalayam Street, Gandhi Nagar Visakhapatnam Anakapalle [Pan : Aagts9608E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri On Hari Prasada Rao, Dr सुनवधई की तधरीख / Date Of Hearing : 24.04.2023 घोर्णध की तधरीख/Date Of Pronouncement : 23.05.2023 आदेश /O R D E R Per Shri Duvvuru Rl Reddy: This Appeal Is Filed By The Assessee Against The Order Of Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi In Din & Order No. Itba/Nfac/S/250/2022- 23/10482/12219(1), Arising Out Of The Assessment Order Passed By The Assessing Officer (Ao) U/S 143(1) Of The Income Tax Act, 1961 (In Short “Act”) For The Assessment Year (A.Y.) 2020-21. 2
For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri ON Hari Prasada Rao, DR
Section 10Section 11Section 11(2)Section 12ASection 143(1)Section 154Section 234BSection 234C
exemption of the expenditure of Rs.83,54,906/- u/s 11 and accumulation of 15% of the gross receipts at Rs.14,82,681/- u/s 11(2) of the Act and admitted total income of Rs.46,960/-. The return of income was processed and the intimation u/s 143(1) of the Act was issued on 30.11.2021 by disallowing
