THE COMMISSIONER OF INCOME TAX (EXEM) vs. KRUPANIDHI EDUCATION TRUST
Appeals stand disposed of
ITA/231/2016HC Karnataka20 Sept 2021
Bench: S.SUJATHA,RAVI V HOSMANI
Section 10(23)(c)Section 12ASection 13(1)(c)Section 133ASection 143(1)Section 2(15)Section 260Section 260A
charitable activity of education. The assessee’s
returns were processed under Section 143(1) of the Act
and scrutiny assessments were concluded for both the
assessment years in question. During the pendency of
the assessment proceedings, a survey under Section
133A of the Act was conducted at the assessee’s
premises on 16.07.2011. Certain documents were
impounded. Pursuant