COMM OF INCOME TAX EXEMPTION , KOLKATA vs. FUTURE EDUCATION & RESEARCH TRUST "NIMPHOOL"
ITAT/371/2017HC Calcutta07 Sept 2022
Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE SUPRATIM BHATTACHARYA
Section 11Section 13(1)(c)Section 260A
Charitable
Institutions, reported in 363 ITR 230 (Kar.) and the
decision in the case of DIT(E) Vs. Sheth Mafatlal Gagalbhai
Foundation Trust, reported in (2001) 249 ITR 533 (Bom) and
held that in the event of violation of the provisions of
Section
