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Case Law Details

Case Name : AKR Academy Vs CIT (Exemption) (Madras High Court)
Related Assessment Year : 2018-19
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AKR Academy Vs CIT (Exemption) (Madras High Court)

The Madras High Court addressed a writ petition filed by AKR Academy, a public charitable trust, against the rejection of its revision petition under Section 264 of the Income-tax Act. The Trust, which runs AKR Academy School, had been granted approval under Section 10(23C)(vi) in 2013. In its assessment for the year 2018-19, the Trust made an inadvertent error in its income tax return by entering ‘0’ in the exemption column, despite the entire income being applied to the Trust’s objectives as per the audit report. Th

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