Bench: Shri C.M.Garg & Shri O.P.Meena1.आ.अ.सं./ I.T.A. No. 139/Ind/2015 2. I.T.A. No. 150/Ind/2015 "नधा"रण वष" /Assessment Year:2011-12
264 ITR 110 [Bomb.], are with reference to Section 11 of the Act and are not applicable to the provision of Section 10(23C)(vi) of I.T. Act. Accordingly, the action of the AO was upheld. N.T. Thomas Memorial Educational & Society I.T.A. No.139 & 150 /Ind/2015/A.Y.: 11-12 Page 4 of11 5. Being aggrieved, the assessee has filed an appeal before