THE ACIT, 2(1), UJJAIN vs. M/S. UJJAIN SHIKSHAN SHODH SAMITI, UJJAIN
In the result, the appeal of the revenue stands dismissed
ITA 22/IND/2015[2009-10]Status: DisposedITAT Indore30 May 2017AY 2009-10
Bench: Shri C.M. Garg & Shri O.P. Meena
Section 12ASection 2(24)(iia)
Charitable Trust vs. CIT (1988) 172 ITR 373 (SC) it
was held by the Bombay High Court that even
ACIT vs.Ujjain Shikshan Sangh Samiti ignoring the amendment to section 12, which
means that even before the word appearing to
parenthesis in the present section 12, it cannot be
(1991) 189 ITR 5 (Bom). The position after the
amendment
