MUDDADA LAKSHMI RAGHUPATHINAIDU EDUCATIONAL SOCIETY,SRIKAKULAM vs. INCOME TAX OFFICER, EXEMPTION WARD, VISAKHAPATNAM
In the result, appeal of the assessee is allowed
ITA 82/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam08 May 2024AY 2017-18
Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.82/Viz/2024 (ननधधारण वर्ा / Assessment Year : 2017-18) Muddada Lakshmi Raghupathinaidu Vs. Income Tax Officer Educational Society Exemption Ward Bandi Street Visakhapatnam Narsannapeta, Srikakulam [Pan : Aaaam8396E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)
For Appellant: Shri G.V.N.Hari, ARFor Respondent: Dr.Aparna Villuri, DR
Section 10Section 10(21)Section 12ASection 142(1)Section 143(2)Section 143(3)
disallowance of donations.
4. Without prejudice to Ground No.2 and Ground No.3, the learned Addl./JCIT(A) ought to have admitted the additional ground filed by appellant and ought to have held that the assessing officer is not justified in charging the tax on the total income at maximum marginal rate as against normal rates of tax applicable
