RICHMOND EDUCATIONAL SOCIETY,NOIDA vs. DCIT/ACIT CENTRAL CIRCLE, GHAZIABAD, GHAZIABAD

In the result, the appeal of the Assessee is allowed

c) of sub-section (1) of section 11.\n(Emphasis supplied by us)\n9. The Learned AR before us submitted that Clause (e) of Explanation\nto Section 12AB(4) of the Act per se is wholly inapplicable and could not\nhave been validly invoked in the facts and circumstances of the instant\ncase. The Learned AR submitted that Clause

DIRECTOR OF INCOME TAX (EXEMPTION) vs. CHARANJIV CHARITABLE TRUST

In the result both aspects of the first substantial question of law