SUNSHINE EDUCATIONAL & DEVELOPMENT SOCIETY,NOIDA vs. ADDL. CIT, EXEMPTION, GHAZIABAD
In the result, the appeal filed by the assessee is allowed
ITA 4727/DEL/2017[2010-11]Status: HeardITAT Delhi16 Dec 2021AY 2010-11
Bench: Shri N.K. Billaiya & Shri Amit Shukla
For Appellant: Shri K.P. Garg, CAFor Respondent: Shri H.K. Chaudhary, CIT DR
Section 10(23)(c)Section 11Section 11(1)Section 12ASection 143(3)Section 194Section 2(15)Section 251(2)Section 40
251(2) and thereafter has discussed the provisions of sections 2(15), 11,
12A and 13 which is purely theoretical without any material foundation of facts of the case of the assessee. Thereafter, he proceeded to observe that assessee being an educational institution for which there was separate provision u/s 10(23)(c)(iv) and 10(23)(c)(vi). Thus
