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ITAT Delhi Restricts Section 11 exemption Denial to Extent of Section 13 Violation
Case Law Details
- Case Name
- DCIT Vs Jay Singh Shikshan Sansthan (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018-19
- Courts
- All ITAT, ITAT Delhi
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DCIT Vs Jay Singh Shikshan Sansthan (ITAT Delhi)
ITAT Delhi Restricts Denial of Exemption – Section 11 Cannot be Denied in Full, Only to Extent of Violation u/s 13
ITAT Delhi Restricts Denial of Exemption – Section 11 Cannot be Denied in Full, Only to Extent of Violation u/s 13 Assessee, a charitable society registered u/s 12AA, runs educational institutions & hospital. During assessment, AO noticed outstanding payments of ₹26.30 lakh to Dr. Shailendra Yadav & ₹7.40 lakh to Dr. Sunita Yadav, both specified persons u/s 13(3). AO held that such payments violated s.13(1)(c) & ...




