DIRECTOR OF INCOME TAX (EXEMPTION) vs. CHARANJIV CHARITABLE TRUST
In the result both aspects of the first substantial question of law
ITA/321/2013HC Delhi18 Mar 2014
Bench: It, Two By The Assessee Relating To The Assessment Years 2006-07 & 2007-08 & One By The Revenue Relating To The Assessment Year 2006-07. In Other Words, In Respect Of The Assessment Year 2006-07, There Were Cross- 2014:Dhc:1467-Db
Section 11Section 12ASection 13(1)(c)Section 13(3)Section 143(1)Section 260A
68 of the Act?
21.
We may first take up the fundamental question as to whether the
assessee was ineligible for the exemption under Section 11 on the ground
that there was contravention of the provisions of Section 13(1)(c)(ii) read
with Section 13(3
