2022 (1) TMI 1506

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..... Mohan Alankamony, Accountant Member And Shri S.S. Godara, Judicial Member For the Assessee : Shri P. Murali Mohana Rao, AR. For the Revenue : Shri Rajendra Kumar, CIT-DR. ORDER PER BENCH : The instant batch of twenty one appeals pertains to three assessees i.e. M/s. Tarakarama Educational Society, M/s. Aurora Educational Society and M/s. Church Educational Society. The relevant de....

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....91, 10398, 10409, 10417 & 10432/2019-20 u/s. 143(3) r.w.s. 153A Heard all the assessees through Shri P. Murali Mohana Rao, AR and Shri Rajendra Kumar, CIT-DR; respectively. 2. We note at the outset that all these assessees are aggrieved against the CIT(A)'s respective lower appellate orders (passed ex-parte) affirming the Assessing Officers' action upholding legality of Section 153A asses....

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....ees' Section 10(23)(c)(vi) approvals stand restored and they also continue to enjoy Section 12AA registration, the natural corollary is that the assessing authority; or for that, the CIT (A) could not have disallowed the entire expenditure or add the entire receipts as income; as the case may be, in all cases. 5. We find that the very issue(s) had arisen in assessees' connected trust's cases M/....