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TMI Blog2009 (8) TMI 659X X X X Extracts X X X X X X X X Extracts X X X X ..... section 10(23C)(vi). The Commissioner of Income-tax (Appeals) upheld the stand of the assessee. This view was affirmed by Tribunal. Held that- once all the requisite conditions under section 10(23C)(vi) had not been complied with, there would be no bar to seeking exemption under section 11. - 519 of 2007 - - - Dated:- 20-8-2009 - ADARSH KUMAR GOEL, DAYA CHAUDHARY MRS. JJ. Aman Bansal fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of its income. The Assessing Officer did not accept this plea on the ground that the assessee failed to file notification under section 10(23C)(vi). The Commissioner of Income-tax (Appeals) upheld the stand of the assessee. It was observed that the absence of registration under section 10(23C)(vi) was no bar to exemption under section 11. This view has been affirmed by the Tribunal rely ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in the submission. Once it is held that all requisite conditions for exemption under section 11 have been met, even if conditions under section 10(23C)(vi) have not been complied with, there will be no bar to seek exemption under section 11. The judgment relied upon has no application to the present case as therein the question was as to the scope of enquiry under section 10(23C)(vi) read with t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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