BEAWAR BAL VIKAS SAMITEE,BEAWAR vs. ADDL JCIT OF INCOME TAX APPEALS, MYSORE
In the result, the appeal filed by the assessee is allowed
ITA 820/JPR/2024[2018-19]Status: DisposedITAT Jaipur25 Oct 2024AY 2018-19
Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)
For Appellant: Shri Manish Vyash (C.A.)For Respondent: Smt Anita Rinesh (JCIT)
Section 10Section 10(23)(vi)Section 143(1)Section 154
section 154 of the ITA, 1961. At last it is my humble request to Hon'ble Bench that denial of exemption under Section 10(2)(c)(vi) of the Income Tax Act, 1961 cannot be denied on the basis of technalities. It is essential to emphasize that the provision intends ... Several judicial precedents reinforce the principle that a technical mistake should not be a ground for disallowing genuine claims of exemption under Section 10(2)(c)(vi). Courts have consistently held that the primary consideration should be the actual application of income towards charitable or religious purposes, rather than minor
