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Charitable Organization not to be deprived of section 11 exemption for Technical Lapses
Case Law Details
- Case Name
- Bhutakia Bhimasar Vs PCIT (ITAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All ITAT, ITAT Ahmedabad
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Bhutakia Bhimasar Vs PCIT (ITAT Ahmedabad)
Introduction: The Income Tax Appellate Tribunal (ITAT) in Ahmedabad has made a significant decision in the Bhutakia Bhimasar Vs Principal Commissioner of Income Tax (PCIT) case. The Tribunal stressed that a charitable organization should not be deprived of tax exemption benefits under section 11 of the Income Tax Act 1961, solely due to technical lapses.
Analysis: The ITAT, while condoning an extraordinary delay in filing the appeal, considered the merits of the case rather than dismissing it on the grounds of technicalities. Drawing guidance from the...
