Exemption u/s 11 - eligibility for exemption u/s 12A - ...

High Court Criticizes Tribunal for Confusing Section 12AA Registration with Section 11 Exemption for Educational Institutions.

November 9, 2020

Case Laws Income Tax HC

Exemption u/s 11 - eligibility for exemption u/s 12A - educational institution - The Tribunal lost sight of the distinction between a claim for registration under Section 12AA and a claim for exemption under Section 11 of the Act. The DIT(E) failed to adhere to the instructions issued by the CBDT which is binding on the DIT(E). As observed earlier, the recent pandemic has taught very many lessons and one of which is that, mode and method of education cannot be in any manner restricted, but should be given the widest meaning that is possible - HC

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Exemption u/s 11 - eligibility for exemption u/s 12A - ...

High Court Criticizes Tribunal for Confusing Section 12AA Registration with Section 11 Exemption for Educational Institutions.

November 9, 2020

Case Laws Income Tax HC

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