THE ACIT,GANDHINAGAR CIRCLE, GANDHINAGAR vs. ADHARSHILA EDUCATION & CHARITABLE TRUST, GANDHINAGAR

ITA 2797/AHD/2014Status: DisposedITAT Ahmedabad27 September 2017AY 2011-123 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal found that the issue was squarely covered in favor of the assessee and the Revenue had not raised any substantive arguments to support its appeal. Therefore, the appeal was dismissed.

What were the facts?

The Revenue appealed against the CIT(A)'s order allowing exemption under sections 11 & 12 of the Income Tax Act. The Assessing Officer had denied this exemption based on alleged violations in earlier years, despite ITAT rulings in favor of the assessee.

What were the issues?

Whether the assessee is eligible for exemption under sections 11 & 12 of the Income Tax Act, despite alleged violations in previous assessment years.

Which sections of the Income-tax Act were involved?

Section 11,Section 12,Section 13(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “ B ” BENCH, AHMEDABAD

Before: SHRI PRADIP KUMAR KEDIA & SHRI MAHAVIR PRASAD

For Respondent: Shri B.T. Thakkar, AR

PER PRADIP KUMAR KEDIA - AM: The captioned appeal by the Revenue is directed against the order of the Commissioner of Income Tax(Appeals)-Gandhinagar, [CIT(A) in short] dated 18/07/2014 in the matter of assessment order passed under ACIT vs.Adharshila Education & Charitable Trust Asst.Year – 2011-12 s.143(3) of the Income Tax Act, 1961 (hereinafter referred to as "the A

The order continues below.

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