As per sec 11 of IT Act. if no contrary view taken by superior against the decision of coordinated branch cannot be setaside in the absence of proof
Court :
INCOME TAX APPELLATE TRIBUNAL
Brief :
In the facts and circumstances of the case and in law the learned CIT(A) has erred in directing the AO to grant exemption u/s. 11 of the IT Act to the assessee when the status of the assessee that was held as “AOP” for the reasons as discussed in the assessment order was not challenged by the assessee.
That the Department craves leave to add, modify or alter any of the ground(s) of appeal and/ or adduce additional evidence at the time of hearing of the case.
Citation :
A.C.I.T,CC-XXIII, Kolkata (APPELLANT) Versus M/s. Guru Nanak Educational Trust PAN: AAATG 6799C (RESPONDENT)
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CS Bijoy
Published in Income Tax
Views : 1482
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