S.B. BHATTACHARJEE MEMORIAL TRUST FOR CHILDREN EDUCATION ,DIGBOI vs. ACIT, CIRCLE-1, DIBRUGARH, DIBRUGARH

In the result, the appeal of the assessee is allowed

Bench: Shri Manomohan Das & Shri Rakesh Mishra

10B having been uploaded on 30.09.2022, the ld. CIT(A) ought to have hold that the ld. A0 was not justified in not allowing statutorily allowable exemption under section 11 and 12 of the Act. 6. For that the ld. Addl. CIT(A) was not justified in arbitrarily not allowing benefits of sections 11/12 of the Act to the assessee

DEEPA JHUNJHUNWALA,SHILLONG vs. INCOME TAX OFFICER, WARD -1, SHILLONG, SHILLONG

In the result, the appeal of the assessee stands allowed