GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD
In the result, the appeals of the assessee for A
ITA 2616/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad17 Feb 2026AY 2018-19
Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha
For Appellant: Respondent by: Shri Rignesh Das, CIT-DRFor Respondent: Shri Rignesh Das, CIT-DR
Section 10Section 234ASection 270ASection 271(1)(c)Section 271ASection 69
charitable and Government-funded activities. In our considered opinion, the issues involved require proper verification of facts, examination of documentary evidence and adjudication on merits, which has not taken place either at the assessment stage or at the first appellate stage.
17. Accordingly, in the interest of substantial justice and following the ratio laid down by the Hon’ble Supreme