Exemption u/s 10(23C)(vi) - In the year under consideration, the ...

Case Laws Income Tax

August 3, 2021

Exemption u/s 10(23C)(vi) - In the year under consideration, the assessee was neither having registration under section 12 A of the Act nor was having approval under section 10 (23) of the Act. However, the activities of the assessee continued to be charitable and there was no change in activities of the assessee. In our view the assessee, though was registered on 25.9.2009, however the assessee, was entitled to the benefit of section 11, 12 and 13 of the income tax Act for the assessment year 2007-08 under consideration in terms of the proviso to section 12A - AT

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Exemption u/s 10(23C)(vi) - In the year under consideration, the ...

Case Laws Income Tax

August 3, 2021

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