Exemption u/s 11 - Benefit u/s 13 - It has not been mentioned ...
Court Rules Against Denial of Tax Exemption u/ss 11 and 13; No Misuse of Funds Found.
August 2, 2013
Case Laws Income Tax HC
Exemption u/s 11 - Benefit u/s 13 - It has not been mentioned that the funds were misappropriated and were not utilized for the purpose according to the objects of the society, so the registration cannot be cancelled - registration was not cancelled, but the benefit of exemption was not given by the AO, which is not allowable - HC
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