आदेश/ORDER

Per Vijay Pal Rao, Vice President This appeal filed by the assessee is directed against the revision order dated 11/03/2025 of the learned CIT (Exemptions), passed u/s 263 of the Act for the A.Y.2021-22.

2. The assessee has raised the following grounds of appeal:

3. The learned Counsel for the assessee has submitted that the assessee Andhra Pradesh Pollution Control Board is a statutory body and was granted approval u/s 10(23C) of the Act dated 29/09/2010. Thereafter, the assessee has also applied for notification u/s 10(46) of the I.T. Act which was notified by the CBDT dated 24/08/2022 applicable for the financial year 2016- 17 to 2020-21. The learned Counsel for the assessee has pointed out that the said notification has been issued by the CBDT in pursuant to the decision of the Hon'ble Telangana High Court dated 26/07/2021 in Writ Petition No.4834/2020 and 15629/2020. Thus, the income of the assessee for the