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Case Law Details

Case Name : Shambhu Dayal Modern School Vs ITO (Exemption) (ITAT Delhi)
Appeal Number : ITA No. 1236/Del/2024
Date of Judgement/Order : 02/08/2024
Related Assessment Year : 2021-22
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Shambhu Dayal Modern School Vs ITO (Exemption) (ITAT Delhi)

In the case of Shambhu Dayal Modern School vs. ITO (Exemption), the Delhi ITAT addressed the denial of tax exemption under Section 11 of the Income-tax Act for an educational trust. The dispute arose when the Centralized Processing Center (CPC) denied the exemption due

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