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Section 11(2) exemption cannot be denied for mere non submission of Form 10 electronically
Case Law Details
- Case Name
- Parle Hindu Devalaya Mandal Vs DCIT (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2015-16
- Courts
- All ITAT, ITAT Mumbai
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Parle Hindu Devalaya Mandal Vs DCIT (ITAT Mumbai)
The dispute in the present appeal is confined to denial of assessee’s claim of exemption under section 11(2) of the Income Tax Act, 1961.
The assessee is a charitable trust and has been granted registration under section 12AA of the Act. For the assessment year under dispute, the assessee had filed its return of income on 28th September 2015, electronically declaring nil income after claiming exemption under section 11(2) of the Act for an amount of Rs. 22,27,410. While processing the return of income filed by the assessee, the Central Proce...





