Claim of application of income for charitable purpose u/s 11 & 12 cannot be denied on mere technicalities

Asha Modern Educational Society Vs ITO (ITAT Delhi) Introduction: The case of Asha Modern Educational Society versus the Income Tax Officer (ITO) revolves around the denial of the claim for the application of income for charitable purposes under Sections 11 and 12 of the Income Tax Act. Despite compliance with regulations, the appellant faced challenges due to technical discrepancies. Let’s delve deeper into the intricacies of this legal battle. Detailed Analysis: The appellant, an Educational Trust registered under Section 12AA of the Income Tax Act, claimed application of income for ch...