2019 (10) TMI 228 - SCH - Income Tax

Exemption u/s 10(23EA) - charitable activities - claim not made by the assessee during the filing of return of income but as an alternative at the appellate stage before the CIT(A) - assessee's claim was based on pure interpretation of statute - no prohibition in law which would prevent the assessee Trust which qualifies for benefits under Section 11 to 13 from claiming exemption under Section 10 (23EA) of the Act - HELD THAT - SLP dismissed.

Summary

The Supreme Court of India dismissed the special leave petition after condoning the delay. Pending interlocutory applications were disposed of as a result.