ASTT. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW
In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground
ITA 631/LKW/2016[2010-11]Status: DisposedITAT Lucknow08 Jun 2022AY 2010-11
Bench: Shri A. D. Jain & Shri T. S. Kapoor
Section 11Section 12ASection 143(3)Section 15Section 2(15)
433 (Allahabad) has observed as under:-
“The registration under Section12A is mandatory to claim exemption under Sections 11 & 13, but registration alone cannot be treated as conclusive. It is always open to Revenue Authorities, while processing return of income of these assessees, to examine the claim the assessees under Sections 11 and 14 and give such treated to these institutions
