In the result, ITAs 192 & 280/Jodh/2024 are allowed and ITA
Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Anikesh Banerjee, Hon’Ble
trust. The issues relating to the allowability of exemption under Sections 11 and 13, or whether any specific expenditure constitutes violation of Section 13(1)(c), are matters to be examined during assessment proceedings by the Assessing Officer. In the present case, the Ld. CIT(E) has not doubted the charitable objects of the assessee, nor the fact