RAMJIDAS BUDHRAJA CHARITABLE TRUST (SGM),CHHINDWARA vs. INCOME TAX OFFICER EXEMPTION, JABALPUR
In the result, the appeal of the assessee is dismissed
ITA 235/JAB/2025[2015-16]Status: DisposedITAT Jabalpur19 Feb 2026AY 2015-16
Bench: Shri Kul Bharat & Shri Anadee Nath Misshra
Section 10Section 11Section 11(2)Section 143(1)Section 143(3)Section 147Section 148
charitable institution existing solely for the purpose of education their income is exempt under Section 10(23C) (iiiad) of the Income Tax Act. The direction for filing the return if the gross receipts of the institution exceeds Rs.1 Crore is inserted for the purpose of monitoring the activity of educational institution the intention of legislature is not to deny
