MANNULAL JAGANNATH DAS TRUST HOSPITAL,JABALPUR vs. COMMISSIONER OF INCOME TAX (E), BHOPAL
In the result, the appeal is allowed for statistical purposes
ITA 13/JAB/2019[2018-19]Status: DisposedITAT Jabalpur07 Sept 2020AY 2018-19
Bench: S/Shri Nrs Ganesan & Sanjay Arora
Section 10Section 10(1)Section 11Section 12ASection 80GSection 80G(5)Section 80G(5)(vi)
1)
I.T.A No.13/JAB/2019
8
Mannulal Jagannath Trust v. CIT (Exemptions) shall operate to exclude sections 11 and 12, resulting in contravention of the condition of section 80G(5)(i). Yes, the entity/s using the facility may not be covered u/s. 13(3), for s. 13 to apply, but there is neither any explanation by the assessee nor any finding
