आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM (HYBRID HEARING)

श्री धिजय पाल राि, उपाध्यक्ष, एिं श्री एस बालाकृ ष्णन, लेखा सदस्य के समक्ष BEFORE SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT &

SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.213/VIZ/2025 (निर्धारणवर्ा/ Assessment Year:2023-24)

NRI ACADEMY OF SCIENCES Vs. Income Tax Officer – Exemption

60-3-1/44 YK Buildings Vijayawada Bus Route No. 5 Ramachandra Nagar Vijayawada, Currency Nagar S.O.

Vijayawada (Urban)

Krishna – 520008, Andhra Pradesh [PAN:AAATN4207C]

करदाता का प्रतततितित्व/ Assessee Represented by : Shri C. Subrahmanyam, CA राजस्व का प्रतततितित्व/ Department Represented by : Dr. Aparna Villuri, Sr.AR सुिवाई समाप्त होिे की ततति/ Date of Conclusion of Hearing : 09.09.2025 घोर्णध की तधरीख/Date of Pronouncement : 10.10.2025 आदेश /O R D E R PER SHRI S BALAKRISHNAN, ACCOUNTANT MEMBER:

1. This appeal is filed by the assessee against the order of Learned Commissioner of Income Tax (Appeals), ADDL/JCIT (A) – 2, Mumbai vide DIN &Order No. ITBA/APL/S/250/2024-25/1073008634(1) dated 07.02.2025 for the A.Y.2023-24 arising out of intimat