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Wrong Assumption of Section 12AB Cancellation Vitiates Assessment: ITAT Visakhapatnam
Case Law Details
- Case Name
- Team Colours Foundation Vadlamuru Vs ITO (Exemption) (ITAT Visakhapatnam)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2023-24
- Courts
- All ITAT, ITAT Visakhapatnam
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Team Colours Foundation Vadlamuru Vs ITO (Exemption) (ITAT Visakhapatnam)
Wrong Assumption of Section 12AB Cancellation Vitiates Assessment: ITAT Visakhapatnam Restores Trust’s Case for Limited Verification
The Visakhapatnam SMC Bench of the Income Tax Appellate Tribunal, Visakhapatnam Bench allowed the appeal of Team Colours Foundation for AY 2023-24 for statistical purposes and remanded the matter to the Assessing Officer for fresh consideration on a limited issue.
The Tribunal found that both the AO and the CIT(A) proceeded on an incorrect assumption that the Trust’s pr...
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