Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2015 (10) TMI 1429

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 0(23C)(iiiac) of the Act. As no distinguishing facts/decisions have been brought on record by the Revenue, respectfully following the decision of the Coordinate Bench in the case of Raichur District Health & Family Welfare Society (2013 (5) TMI 635 - ITAT BANGALORE) we direct the Assessing Officer to allow the assessee exemption u/s. 10(23C)(iiiac) of the Act. - Decided in favour of assessee. - I .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... onal Rural Health Mission Programme. Return for the assessment year was filed at ₹ 20,71,63,969/- and the same was claimed as exempt u/s. 11 of the Act. It was explained that the society applied for registration u/s. 12A of the Act. It was brought to the notice that the assessee has claimed u/s. 10(23C) of the Act. Accordingly, it was pleaded that the return of income should be accepted. The .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ny success. 4. Before us, counsel for the assessee drew our attention to the decision of ITAT, Bangalore Bench in the case of Raichur District Health Family Welfare Society in I.T.A.Nos. 1244 1245/Bang/2012. It is the say of the counsel that on identical facts, the Tribunal has held that the society has been recognized as a Government established /sponsored entity eligible for exemption u/s .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates