GLOBAL INSTITUTE OF TECHNOLOGY SOCIETY,JAIPUR vs. DCIT-CIRCLE-EXEMPTION, JAIPUR
In the result the appeal of the revenue in ITA no
ITA 296/JPR/2024[2017-18]Status: DisposedITAT Jaipur11 Dec 2024AY 2017-18
Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)
For Appellant: Shri S.L. Poddar, AdvocateFor Respondent: Shri Anup Singh, Addl. CIT-DR
Section 11Section 13(1)(c)Section 13(3)
applied for the benefit of the specified persons. The case is squarely cleared the provision of Section 13(1)(c) read with section 13(2)(a)/(b)/(c)/h of the Act as such the assessee is not eligible for claiming exemption u/s 11 & 12 of the Act. Also