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Section 1243 Section 12A2

Maheswara Educational Society, vs. Director of Income Tax (Exemptions)

ITTA/90/2008HC Telangana09 Apr 2025

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

For Appellant: SRI C V NARASIMHAM, ADVOCATEFor Respondent: SRI A RAMAKRISHNA REDDY, SC FOR INCOME

Section 10Section 124Section 12ASection 260Section 260ASection 72A

12A of the Act and, in any case there has been no default as suclr committed by the appellant since they already had an exemption under Section 10(23C) (iii ad) of the Act and admittedly the income of the appellant also for all these periods was less than Rs'1 crore' This being the bona fide and genuine ground