DCIT (EXEMPTIONS), BHUBANESWAR vs. M/S. S.M.CHARITABLE EDUCATIONAL TRUST, BHUBANESWAR
In the result, appeals of the revenue are dismissed
ITA 432/CTK/2017[2011-12]Status: DisposedITAT Cuttack28 Aug 2018AY 2011-12
Bench: S/Shri N.S Saini & Pavan Kumar Gadale
For Appellant: Sri Bibekananda Mohanty, ARFor Respondent: Shri A.K.Mohapatra, CIT DR
Section 11Section 11(3)Section 12ASection 13Section 13(1)Section 13(1)(c)Section 143(2)Section 143(3)
section 11 of the Act to the appellant.
The Hon’ble Tribunal affirmed the order of the CIT(Appeals) directing A.O. to allow exemption u/s.11 and dismissed the appeal of the Revenue vide the above oder.
For the previous year relevant to the A.Y. 2009-10, under consideration, the A.O. denied the exemption claimed u/s.ll in the year under consideration
