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Marwari Preference Clause Not a Breach of Section 13(1)(b): ITAT Mumbai
Case Law Details
- Case Name
- Aditya Birla Education Trust Vs CIT (Exemption) (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- NA
- Courts
- All ITAT, ITAT Mumbai
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Aditya Birla Education Trust Vs CIT (Exemption) (ITAT Mumbai)
Foreign Exam Fees & Training Not Bar to 11 Exemption & Marwari Preference Clause No Violation of s.13(1)(b)- Registration Cannot Be Denied for Foreign Remittances Linked to Indian Education
Assessee, formed in 2009 & already enjoying valid registration till AY 2026-27, had amended its trust deed in 2022 to include specific objects relating to medical relief & filed an application u/s 12A(1)(ac)(v) seeking approval. CIT(E) rejected the application alleging violations u/s 11 & 13 on three counts-foreign remittances...
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