SHREE AMAR KSHATRIYA SABHA CHARITABLE TRUST ,JAMMU vs. INCOME TAX OFFICER WARD- ( EXEMPTIONS), JAMMU
In the result, the appeal of the assessee is allowed
ITA 492/ASR/2024[2020-21]Status: DisposedITAT Amritsar16 Jun 2025AY 2020-21
Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay(Hybrid Hearing) I.T.A. No. 492/Asr/2024 Assessment Year: 2020-21
Section 11Section 119Section 12(1)(b)Section 139(4)Section 143(1)Section 250
disallowances of the exemptions claimed u/s 11 and 10(23C) of the Act 61, by the assessee trust , who otherwise is entitled to the said exemptions.
5.2
In support of his argument he relied on various decisions of various coordinate Benches:
i.
In the case of Sirur Shikshan Prasarak Mandal vs. ACIT( Exem), in ITA 609/Pune/2024 , Asst year
