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Municipal Body’s Section 10(20) Exemption Cannot Be Denied Due to Wrong Claim in Return
Case Law Details
- Case Name
- Nandurbar Nagar Parishad Vs ITO (ITAT Pune)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2022-23
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Nandurbar Nagar Parishad Vs ITO (ITAT Pune)
Municipal Body’s Section 10(20) Exemption Cannot Be Denied Due to Wrong Claim in Return
In a significant ruling, the Pune ITAT held that a local authority cannot be denied exemption under section 10(20) merely because it mistakenly claimed a deduction under another provision while filing its return. The Tribunal granted relief to Nandurbar Nagar Parishad and deleted an addition of ₹56.32 crore, observing that the assessee was admittedly a local authority entitled to exemption under section 10(20) and that the mistake in the return was only a proc...
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