S M K R VASHI HIGH SCHOOL,NA vs. ARIVS.INCOME TAX OFFICER, EXEMPTION WARD, SURAT
In the result, appeal of the assessee is allowed
ITA 515/SRT/2023[2021-22]Status: DisposedITAT Surat14 Dec 2023AY 2021-22
Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.515/Srt/2023 (िनधा"रण वष" / Assessment Year: (2021-22) (Physical Court Hearing) S.M.K.R Vashi High School Income Tax Officer-Exemption Ward, Surat, Aaykar Bhavan, Umbhrat Road Maroli Bazar, Vs. Majura Gate, Surat-395001 Jalalpore Navsari-396436 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aalfs 0980 J (अपीलाथ" /Appellant) (""थ"/Respondent)
For Appellant: Ms. Chaitali Shah, C.AFor Respondent: Shri Ashish Pophare, CIT-DR
Section 11Section 12ASection 143(1)
Charitable Trust v. Income Tax
Officer. (Exemption) [2021] 125 taxmann.com 75 (Gujarat). Respectfully following the ratio given by the Hon'ble Gujarat High Court (which is jurisdictional High Court), I am of the view that the CPC Bangalore erred in not allowing deduction