M/S. SREE MANIPRAKASH CHARITABLE WELFARE SOCIETY,VISAKHAPATNAM vs. THE INCOME TAX OFFICER (EXEMPTIONS), VISAKHAPATNAM

In the result, appeal filed by the assessee is allowed for statistical purpose

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकर अपील सं./I.T.A.No.669/Viz/2019 (निर्धारण वर्ा/Assessment Year:2019-20) M/S Sree Maniprakash Charitable Vs. Income Tax Officer Welfare Society (Exemptions) D.No.19-53/1 Visakhapatnam Near Railway Flyover Bridge Pendurthy, Visakhapatnam [Pan : Aaots8801M] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri T.S.N.Murthy, Cit(Dr) सुिवधई की तधरीख / Date Of Hearing : 02.02.2021 घोर्णध की तधरीख/Date Of Pronouncement : 10.02.2021 आदेश /O R D E R Per D.S.Sunder Singh: This Appeal Is Filed By The Assessee Against The Order Of The Commissioner Of Income Tax (Exemptions) [Cit(E)], Hyderabad In F.No.Cit(E), Hyd/85(03)/80G/2018-19 Dated 30.09.2019 For The Assessment Year (A.Y.) 2019-20. 2

80G of the Act. 7.0. On the other hand, the Ld.DR relied on the orders of the Ld.CIT(E). 8.0. We have heard both the parties and perused the material placed on record. The Ld.CIT(E) doubted the genuineness of the activity of the society, because, he had observed certain defects with regard to profit