Case Law Details
Case Name : Rajasthani Sammelan Sarvoday Balika Vidyalaya and another. Vs Assistant Director of Income Tax Exemption I(1) and others. (Bombay High Court)
Related Assessment Year :
Courts :
All High Courts Bombay High Court
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First Petitioner has fulfilled the requirement of Clauses (a) and (d) of Section 11(1). The appeal filed by the First Petitioner is pending before the Commissioner of Income Tax (Appeals). It is evident that the First Petitioner has continuously received the benefit of exemption upto Assessment Year 2008-09, a position which is now sought to be altered for the first time in Assessment Year 2009-10.
Every Assessment Year constitutes a unit in itself and the principles of res¬judicata do not strictly apply. Equally, it has been held by the Supreme Court that when a fundamental basis permeat...
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