HARDA NAGAR BAL VIKAS SAMITI HARDA ,SARSWATI SHISHU MANDIR vs. ITO-1, HARDA, BHOPAL
Appeal is allowed for statistical purposes in terms mentioned above
ITA 419/IND/2024[2017-18]Status: DisposedITAT Indore06 May 2025AY 2017-18
Section 10Section 115BSection 139Section 139(1)Section 142(1)(i)Section 144Section 69ASection 80P
80P is not at parity with the law governing exemption u/s 10(23C)(vi).\n10. With above submissions, Ld. AR prayed that the AO should be directed to grant exemption u/s 10(23C)(vi) available to assessee. Further, the AO should also be directed to take care of following points while computing total income and tax liability of assessee