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Exemption to Charitable institution cannot be denied on the basis of a hypothetical assumption of an event that will happen in future
Case Law Details
- Case Name
- Additional Commissioner of Income-tax Vs N.L. Education Society (ITAT Agra)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2006-07 & 2007-08
- Courts
- ITAT Agra
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IN THE ITAT AGRA BENCH
Additional Commissioner of Income-tax
v/s.
N.L. Education Society
IT APPEAL NOs. 454 & 455 (AGRA) OF 2010
[ASSESSMENT YEARs 2006-07 & 2007-08]
JUNE 8, 2012
ORDER
Bhavnesh Saini, Judicial Member – Both the appeals by the Revenue are directed against different orders of ld. CIT(A), Ghaziabad dated 10.09.2010 for the assessment years 2006-07 and 2007-08. Since common issues are involved in both the appeals, both were heard together and we dispose of the same through this consolidated order.
2. We have heard the ld. representatives of both the...
