आयकर अपीलीय अिधकरण, इंदौर (cid:586)ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER ITA No.419/Ind/2024 Assessment Year: 2017-18 Harda Nagar Bal Vikas ITO-1 Samiti Harda, Harda Near Vitthal Mandir, बनाम/

Sarswati Shishu Mandir, Vs.

Harda (Assessee/Appellant) (Revenue/Respondent)

PAN: AAAAH2391C Assessee by Shri Santosh Deshmukh & Parth Jhawar, ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 24.04.2025 Date of Pronouncement 06.05.2025 आदेश / O R D E R Per B.M. Biyani, A.M.:

Feeling aggrieved by order of first appeal dated 06.03.2024 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”] which in turn arises out of assessment-order dated 30.12.2019 passed by learned ITO-1, Harda [“AO”] u/s 144 of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2017-18, the assessee has filed this appeal on following grounds:

“1. On the facts and circumstances and in law the Ld. CIT(A) erred in conforming the addition made ofRs. 59,02,063/-.

2. On the facts and circumstances and in law the Ld. CIT(A) erred in not considering that the society is an education