GURU NANAK DEV HEALTH & EDUCATION SOCIETY,LUDHIANA vs. THE INCOME TAX OFFICER(EXEMPTIONS,), JALANDHAR
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 173/ASR/2017[2012-13]Status: DisposedITAT Amritsar24 Feb 2023AY 2012-13
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
Section 10Section 12ASection 143(2)Section 143(3)Section 250Section 271(1)(c)Section 40
12A of the Act, if the assessee society is otherwise found eligible for this as per the relevant provisions.”
7. We find that the multiple objection was taken by the revenue related to claim
of section 10(23C)(iiiad). The ld. Sr. DR vehemently argued and fully relied on the
order of the revenue authorities related to non-deduction