RAJPUT PANCHAYAT DHARMSHALA,HARIDWAR, UTTRAKHAND vs. ITO (EXEMPTION) DEHRADUN, DEHRADUN

In the result, both appeals of the assessee are allowed as above

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishra

Charitable Trust (2023) 150 taxmann.com 311(Surat Trib.) 4.2 The Ld. AR further submitted that had the AO treated both ITRs defective in accordance with the provisions of section 139(9) of the Act after affording atleast one opportunity to file Form 10B to cure the said defect; the assessee would have done the needful. Since there was no time

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

In the result, the appeal of the assessee is allowed

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