SUDHA VINOD FOUNDATION,MANDLA vs. COMMISSIONER OF INCOME TAX-EXEMPTION, BHOPAL
In the result, the assessee’s appeal is allowed
ITA 256/JAB/2018[2017-18]Status: DisposedITAT Jabalpur20 Dec 2019AY 2017-18
Bench: Shri Bhavnesh Saini & Shri Sanjay Aroraassessment Year: N.A. Sudha Vinod Foundation, Vs. Commissioner Of Income Tax, 236 Binjhiya Jabalpur Road, (Exemption), Income Tax Office, Mandla, 481661, (M.P.) Ii, Iii & Iv Floors, Metro Walk [Pan-Aapas4801D] Building, E-5, Arera Colony, Bittan Market, Bhopal, (M.P.) 462016 (Appellant) (Respondent)
Section 11Section 12ASection 2(15)
sections 11 to 13. This is also the thrust of the case law relied upon by the assessee before us, as under, which though is not adverted to; the matter, as afore-stated, being principally factual, and the law well-settled:
CIT v. D.P.R. Charitable [2011] 61 DTR 410(MP)
CIT v. Babu Ram Education Society [2018] 96 taxman.com