आयकर अपील(cid:547)य अ(cid:876)धकरण Ûयायपीठ रायपुर म(cid:581)।

IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.176/RPR/2018 CO No.15/RPR/2018 (cid:467)नधा(cid:91)रण वष/(cid:91) Assessment Year : 2014-15 The Assistant Commissioner of Income Tax (Exemption)

Raipur (C.G.)

.......अपीलाथ(cid:568) / Appellant बनाम / V/s.

M/s. All India Society for Electronics &

Computer Tech. C-18, Sector-1, Avanti Bihar, Raipur (C.G.)

PAN: AABAA7258C ……(cid:292)×यथ(cid:568) / Respondent Assessee by : Shri R.B Doshi, CA Revenue by : Shri S.L Anuragi, CIT-DR सुनवाई क(cid:551) तार(cid:547)ख / Date of Hearing : 31.01.2025 घोषणा क(cid:551) तार(cid:547)ख / Date of Pronouncement : 28.02.2025 आदेश / ORDER PER BENCH:

The captioned appeal filed by the revenue is directed against the order passed by the Commissioner of Income Tax (Appeals)-1, Raipur, [in short “Ld.CIT(A)”], dated 08.06.2018 for the Assessment Year 2014-15, which in turn arises from the order passed by the Assistant Commissioner of Income Tax (Exemption), Circle-Raipur u/s. 143(3) of the Act dated 31.12.2016, wherein the impugned order has been