Exemption u/s 10(23B) cannot be Denied for Technical Violation: ITAT Kolkata

Vivekananda Resham Khadi Gramodyog Sangha Vs ACIT (ITAT Kolkata)

Introduction: In a recent order by the Income Tax Appellate Tribunal (ITAT) Kolkata, the denial of exemption under section 10(23B) of the Income Tax Act for a mere technical violation has been challenged. This article delves into the background of the case, the ITAT’s decision, and its implications.

Background of the Case: The case, titled “Vivekananda Resham Khadi Gramodyog Sangh

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