The Institute of Kidney Diseases & Research Centre, Ahmedabad vs. The CIT(Exemption), Ahmedabad
In the result, the appeal of the assessee is allowed
ITA 250/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad27 Jun 2024AY 2018-19
Bench: Ms. Annapurna Gupta (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)
For Appellant: Shri Jignesh Parikh, A.RFor Respondent: Dr. Darsi Suman Ratnam, CIT-D.R
Section 10Section 11Section 11(2)Section 12ASection 143(1)Section 143(3)Section 154Section 263
assessee is a Govt. funded organization exiting solely for philanthropic purposes, in the instant case, the assessee is eligible for exemption under section 10(23)(iiac) of the Act and there is no prejudice caused to the Revenue in the instant facts.
5.1
On going through the records
