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Section 1171 Section 12A56 Section 1040 Exemption36 Section 143(1)33 Addition to Income28 Section 143(3)24 Disallowance20 Section 15415

SRI KANAKA MAHALAKSHMI AMMAVARI TEMPLE,BURUJUPETA vs. CPC, BANGALORE

In the result, appeal of the assessee is allowed

ITA 358/VIZ/2024[2015-16]Status: DisposedITAT Visakhapatnam29 Apr 2025AY 2015-16

Bench: Shri Laliet Kumar, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./I.T.A.No.358/Viz/2024 (िनधा"रण वष"/ Assessment Year: 2015-16) Sri Kanaka Mahalakshmi Ammavari Temple V. Centralized Processing Center D.No. 22-71-26/B, Skml Temple Bangalore. Kotha Road, Burujupeta Visakhapatnam – 530001, Andhra Pradesh [Pan: Aaajs1861M] (अपीलाथ"/ Appellant) (""थ"/ Respondent)

Section 11Section 143(1)Section 154Section 65

disallowing the capital receipts amounting to Rs.7,09,44,112/- stating that there is a mistake apparent from the record while passing the giving effect order to the Ld. CIT(A) dated 26.06.2024. Page No. 2 I.T.A.No.358/VIZ/2024 Sri Kanaka Mahalakshmi Ammavari Temple 3. Aggrieved by the order of the Ld. CIT(A), assessee is in appeal before

ACIT, EXEMPTIONS,, VIJAYAWADA vs. SRI PRAKASHA EDUCATIONAL SOCIETY,, TUNII

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SRI KANAKA MAHALAKSHMI AMMAVARI TEMPLE,BURUJUPETA vs. CPC, BANGALORE

ACIT, EXEMPTIONS,, VIJAYAWADA vs. SRI PRAKASHA EDUCATIONAL SOCIETY,, TUNII

SRI KANAKA MAHALAKSHMI AMMAVARI TEMPLE,BURUJUPETA vs. CPC, BANGALORE

ACIT, EXEMPTIONS,, VIJAYAWADA vs. SRI PRAKASHA EDUCATIONAL SOCIETY,, TUNII

ACIT, (EXEMPTIONS), EXEMPTIONS CIRCLE,, VIJAYAWADA vs. SRI PRAKASH EDUCATIONAL SOCIETY,, TUNI,

ACIT,, VIJAYAWADA vs. SRI PRAKASH EDUCATIONAL SOCIETY, TUNI

DEPUTY COMMISSIONER OF INCOME TAX(EXEMPTIONS),, VIJAYAWADA vs. CARGO HANDLING PRIVATE WORKERS POOL TRUST,, VISAKHAPATNAM

DEPUTY COMMISSIONER OF INCOME TAX(EXEMPTIONS),, VIJAYAWADA vs. CARGO HANDLING PRIVATE WORKERS POOL TRUST,, VISAKHAPATNAM

VISAKHAPATNAM PORT AUTHORITY,,VISAKHAPATNAM vs. THE ACIT, CIRCLE - 1(1),, VISAKHAPATNAM

VISAKHAPATNAM PORT AUTHORITY,,VISAKHAPATNAM vs. THE ACIT,, VISAKHAPATNAM

VISAKHAPATNAM PORT AUTHORITY, ,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, VISAKHAPATNAM

THE ACIT, CIRCLE - 1(1),, VISAKHAPATNAM vs. VISAKHAPATNAM PORT AUTHORITY,, VISAKHAPATNAM

VISAKHAPATNAM PORT AUTHORITY,,VISAKHAPATNAM vs. THE ADDL. CIT.,, VISAKHAPATNAM

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, VISAKHAPATNAM vs. VISAKHAPATNAM PORT AUTHORITY,, VISAKHAPATNAM

VISAKHAPATNAM PORT AUTHORITY,,VISAKHAPATNAM vs. THE ACIT,, VISAKHAPATNAM

THE VISAKHAPATNAM PORT AUTHORITY,,VISAKHAPATNAM vs. THE ASST. CIT,, VISAKHAPATNAM

VISAKHAPATNAM PORT AUTHORITY,,VISAKHAPATNAM vs. THE ACIT,, VISAKHAPATNAM

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, VISAKHAPATNAM vs. VISAKHAPATNAM PORT AUTHORITY, , VISAKHAPTNAM

VISAKHAPATNAM PORT AUTHORITY,,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, VISAKHAPATNAM

THE ASSISTANT COMMISSIONER OF INCOME TAX(EXEMPTION), EXEMPTION CIRCLE,, VIJAYAWADA vs. ANDHRA CRICKET ASSOCIATION, VIJAYAWADA

APEX FOUNDATION,PANASAPADU vs. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), HYDERABAD

THE KRISHNA DISTRICT LORRY OWNERS ASSOCIATIONS,VIJAYAWADA vs. INCOME TAX OFFICER, EXEMPTION WARD, RAJAHMUNDRY