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 337/NAG/2023[2019-20]Status: DisposedITAT Nagpur03 Apr 2025AY 2019-20
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
2. On the facts and in the circumstances of the case, the Ld. CIT(A) erred in allowing the exemption under section 11 of I.T. Act, on the ground that the AO cannot disallow exemption of section 11 of IT. Act merely on the addition of Rs.1,80,000/-received on rent, when the provisions of section 13
