GUJARAT HOUSING BOARD (GHB),,AHMEDABAD vs. THE D.C.I.T. (EXEMPTION), CIRCLE-1,, AHMEDABAD
In the result, the appeal is allowed in the terms indicated above
ITA 3297/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad16 Nov 2018AY 2012-13
Bench: Him) Of Denying Exemption To The Appellant’S Income U/S.11 & 12 Of The Income Tax Act, 1961 As Claimed In The Appellant’S Return, On The Ground That The Appellant’S Case Attracted The First Proviso To Section 2(15) & In Turn, Sub-Section(8) Of Section 13 Of The Act.
Section 11Section 11(1)(a)Section 11(2)Section 12ASection 13Section 143(3)Section 2(15)
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1. By way of this appeal, the assessee-appellant has challenged correctness of the order dated 14th September 2016, passed by the learned CIT(A)-9, Ahmedabad, in the matter of assessment under section 143(3) of the Income-tax Act, 1961, for the assessment year 2012-13. 2. Grievances raised by the appellant are as follows