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2025 (4) TMI 37

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....R MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2015-16 arises out of the order of learned Addl. / Joint Commissioner of Income Tax (Appeals), Bengaluru [CIT(A)] dated 04-07-2024 in the matter of an intimation issued by CPC u/s 143(1) on 27-03-2017 denying deduction claimed u/s 10(23C)(iiiad) by assessee trust. The Ld. CIT(A) has not admitted t....