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Section 143(3)88 Section 14844 Addition to Income44 Section 80P43 Section 26339 Disallowance37 Deduction36 Section 143(1)33 Section 54F28

AP POLLUTION CONTROL BOARD,VIJAYAWADA vs. DEPUTY COMMISSIONER OF INCOME TAX, EXEMPTION CIRCLE, VIJAYAWADA

In the result, appeal filed by the assessee is allowed

ITA 298/VIZ/2025[2021-22]Status: DisposedITAT Visakhapatnam06 Aug 2025AY 2021-22

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita No.298/Viz/2025 (िनधा"रण वष"/Assessme298Nt Year: 2021-22) Andhra Pradesh Pollution Vs. Dy. Cit Control Board, (Exemption Circle) Vijayawada Vijayawada Pan:Aaaja1610Q (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Satyanarayana Murthy, Ca राज" व "ारा/Revenue By:: Dr. Satyasai Rath, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 30/07/2025 घोषणा की तारीख/Pronouncement: 06/08/2025 आदेश/Order Per Vijay Pal Raothis Appeal Filed By The Assessee Is Directed Against The Revision Order Dated 11/03/2025 Of The Learned Cit (Exemptions), Passed U/S 263 Of The Act For The A.Y.2021-22. 2. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri Satyanarayana Murthy, CAFor Respondent: : Dr. Satyasai Rath, CIT(DR)

Section 10Section 10(46)Section 11(2)Section 142(1)Section 143(3)Section 263

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AP POLLUTION CONTROL BOARD,VIJAYAWADA vs. DEPUTY COMMISSIONER OF INCOME TAX, EXEMPTION CIRCLE, VIJAYAWADA

AP POLLUTION CONTROL BOARD,VIJAYAWADA vs. DEPUTY COMMISSIONER OF INCOME TAX, EXEMPTION CIRCLE, VIJAYAWADA

MAQBOOL HUSSAIN EDUCATIONAL WELFARE SOCIETY,VISAKHAPATNAM vs. INCOME TAX OFFICER (EXEMPTION WARD), VISAKHAPATNAM

MAQBOOL HUSSAIN EDUCATIONAL WELFARE SOCIETY,VISAKHAPATNAM vs. INCOME TAX OFFICER (EXEMPTION WARD), VISAKHAPATNAM

MAQBOOL HUSSAIN EDUCATIONAL WELFARE SOCIETY,VISAKHAPATNAM vs. INCOME TAX OFFICER (EXEMPTION WARD), VISAKHAPATNAM

MAQBOOL HUSSAIN EDUCATIONAL WELFARE SOCIETY,VISAKHAPATNAM vs. INCOME TAX OFFICER (EXEMPTION WARD), VISAKHAPATNAM

GRANDHI ANUPAMA,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4(1), , VISAKHAPATNAM

SREE SHANTINATH MUNISUVARAT SWAMY RAJENDRA SURI JAIN TRUST,TANUKU vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), HYDERABAD, TANUKU

THE MACHILIPATNAM POSTAL DEPTL & GDS CO-OP CREDIT SOCIETY LIMITED NO H164,MACHILIPATNAM vs. INCOME TAX OFFICER, WARD-1, MACHILIPATNAM

KOTU SARAT KUMAR,VISAKHAPATNAM vs. DY.CIT., VISAKHAPATNAM

KOTU ANASUYA (LATE),VISAKHAPATNAM vs. DCIT, VISAKHAPATNAM

DY CIT, VISAKHAPATNAM vs. KOTU SARATH KUMAR`, VISAKHAPATNAM

THE DEPUTY COMMISSIONER OF INCOME TAX(EXEMPTIONS), EXEMPTIONS CIRCLE,, VIJAYAWADA vs. ANDHRA CRICKET ASSOCIATION, VIJAYAWADA

THE DEPUTY COMMISSIONER OF INCOME TAX(EXEMPTIONS), EXEMPTIONS CIRCLE, , VIJAYAWADA vs. ANDHRA CRICKET ASSOCIATION, VIJAYAWADA

THE ANDHARA CRICKET ASSOCIATION,,VIJAYAWADA vs. THE DEPUTY COMMISSIONER OF INCOME TAX(EXEMPTIONS), , VIJAYAWADA

DEPUTY COMMISSIONER OF INCOME TAX, VIJAYAWADA vs. NS HEALTHCARE SERVICES PRIVATE LIMITED, VIJAYAWADA

NS HEALTHCARE SERVICES PRIVATE LIMITED,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, VIJAYAWADA

NS HEALTHCARE SERVICES PRIVATE LIMITED,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, VIJAYAWADA

NS HEALTHCARE SERVICES PRIVATE LIMITED,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, VIJAYAWADA

DEPUTY COMMISSIONER OF INCOME TAX, VIJAYAWADA vs. NS HEALTHCARE SERVICES PRIVATE LIMITED, VIJAYAWADA

NS HEALTHCARE SERVICES PRIVATE LIMITED,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, VIJAYAWADA