M/S GURU RAM DASS EDUCATIONAL SOCIETY,,FEROZPUR vs. COMMISSIONER OF INCOME TAX, (EXAMPTIONS), CHANDIGARH
In the result, the appeal filed by the assessee stands allowed for statistical purposes
ITA 546/ASR/2017[0]Status: DisposedITAT Amritsar21 Feb 2019
Bench: Sh. N.S.Saini & Sh. N.K.Choudhryita No.546(Asr)/2017 Assessment Year:
For Appellant: Sh. P. N. Arora (Ld. Adv.)For Respondent: Sh. M.P. Singh (Ld. CIT-DR)
Section 10Section 12A
155 TTJ 152 (Pune), it was held that choice should be left to the assessee to seek exemption either u/s 10(23C) or u/s 11 of the Act, hence we are of the considered view that this reason of rejection is not sustainable in the eyes of law.
4.2
Now coming to the second ground of rejection whereby
