This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Exemption cannot be denied for inadvertent mistake of claiming exemption u/s. 12A instead of 10(23C)(via)
Case Law Details
- Case Name
- DCIT Vs B P Poddar Foundation For Education (ITAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2022-23
- Courts
- All ITAT, ITAT Kolkata
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
DCIT Vs B P Poddar Foundation For Education (ITAT Kolkata)
ITAT Kolkata held that denial of exemption u/s. 10(23C)(via) due to inadvertent mistake of claiming exemption under section 12A instead of 10(23C)(via) is not justifiable. Accordingly, exemption granted u/s. 10(23C)(via) as requisite Form 10BB already filed.
Facts- The Respondent is a Charitable Trust and was duly registered u/s. 12A of the Income Tax Act, 1961. For the year under appeal being the A.Y. 2022-23, the trust also obtained provisional approval u/s. 10(23C)(via) vide Form 10AC dated 30/09/2021 for A.V.s 2022-23 to 2024-25. T...
Author Info
