Non-granting of exemption u/s. 10(23C)(iiiab) - denial of ...
Exemptions Initially Denied Due to Capitation Fees, Later Allowed as Section 13 Provisions Were Not Applied.
December 1, 2015
Case Laws Income Tax AT
Non-granting of exemption u/s. 10(23C)(iiiab) - denial of benefits of exemption u/s. 11 also - the exemption has been denied solely for the reason that the institution has received the capitation fees. - There is not even a whisper in the orders of the authorities below which could suggest that the facts of the case are hit by the provisions of Sec. 13 - exemption allowed - AT
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