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1 result for “charitable trust”+ Reopening of Assessmentclear

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Key Topics

Section 1010

B R MORDEM SCHOOL SAMITI,PAURI vs. I T O, EXEMPTION WARD DEHRADUN, DEHRADUN

In the result, the appeal of the assessee is allowed

ITA 27/DDN/2026[2016-17]Status: DisposedITAT Dehradun13 Mar 2026AY 2016-17
Section 10Section 12ASection 143(3)Section 148Section 250

Charitable Trust vs ITO\n(Supra) has restored the exemption u/s 10(23C)(iiiad) of the Act by\nmaking following observations:-\n8. “At the outset, the Ld.AR submitted that disallowance made\nby the AO u/s.10(23C)(iiiad) of the Act, by clubbing corpus\nfund with other receipts is not justified for the submissions of\nthe assessee. As per provisions