2018 (4) TMI 1719

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....ORDER PER V. DURGA RAO, JUDICIAL MEMBER This appeal by the assessee is directed against the order of Chief Commissioner of Income Tax, Visakhapatnam, dated 30/09/2015 for the Assessment Year 2013-14. 2. Facts of the case, in brief, are that assessee M/s.Hamsavahini Educational Society filed an application in Form No. 56D seeking exemption under section 10(23C)(vi) of the Income Tax Act, 1961 (h....

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.... record and orders of the authorities below. 7. The assessee society existed with the following objects:- (i) to establish schools in Andhra Pradesh and to promote literacy; and (ii) to provide facilities for indoor and outdoor games for the recreation of members. With the above objects, assessee filed an application before the ld.CCIT for approval under section 10(23C)(vi) of the Act. Sec....