HERD EDUCATIONAL & MEDICAL RESEARCH FOUNDATION,NAGPUR vs. INCOME TAX OFFICER 4(3), NAGPUR
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 323/NAG/2025[2023-24]Status: DisposedITAT Nagpur24 Sept 2025AY 2023-24
Bench: Shri Narender Kumar Choudhryassessment Year: 2023-24
For Appellant: Shri Shikha Loya, Ld. Amicus CuriaeFor Respondent: Shri Surjit Kumar Saha, Ld. Sr. D.R
Section 11Section 11(1)(c)Section 119(2)(b)Section 12ASection 139(4)Section 143Section 143(1)Section 154Section 250
charitable Trust vs. ITO (Exemption) (supra), we find that the assessee has complied the procedural requirement, therefore, the Assessing Officer/CPC is directed to verify the claim of the assessee and grant necessary deduction under section 11 of IT Act. In the result, the appeal of the assessee is allowed for statistical purposes.”
10. As in the present case also
