DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS) LUCKNOW, LUCKNOW vs. UTTAR PRADESH WATER SUPPLY AND SANITATION MISSION, LUCKNOW
In the result, both appeals are partly allowed
ITA 288/LKW/2024[2017]Status: DisposedITAT Lucknow28 Nov 2025
Bench: SHRI KUL BHARAT, VICE PRESIDENT\nAND\nSHRI ANADEE NATH MISSHRA (Accountant Member)
Section 11(1)(a)Section 143Section 143(2)
charitable purpose, and\nconsequently the ld. \"CIT(A)\" should have up-held the assessee's claim of exemption\nu/s 11 of the Act.\n\n5.5 BECAUSE the denial of exemption u/s 11 of the Act by the Assessing Officer was\non the ground of non-furnishing of Form no.10 whereas upholding the denial of\nexemption