DY. COMMISSIONER OF INCOME TAX- CENTRAL-CIRCLE-2(1), NAGPUR, NAGPUR vs. JAYMAHAKALI SHIKSHAN SANSTHA, WARDHA
In the result, Revenue’s appeal for A
ITA 335/NAG/2023[2017-18]Status: DisposedITAT Nagpur03 Apr 2025AY 2017-18
Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
For Appellant: Shri Mahavir AtalFor Respondent: Shri Sandipkumar Salunke
Section 11Section 12ASection 13(1)(c)Section 13(3)Section 132Section 133ASection 143(3)Section 164(2)Section 69A
disallow exemption of section 11 of I.T. Act merely on the addition of
2
Jaymahakali Shikshan Sanstha
A.Y. 2017–18, 2018–19 & 2019–20
Rs.1,80,000/-received on rent, when the it is a violation of 13(1)(c)/13(1)(d