Case Law Details
Case Name : DCIT Vs CMR Jnanadhara Trust (ITAT Bangalore)
Related Assessment Year : 2017-18
Courts :
All ITAT ITAT Bangalore
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DCIT Vs CMR Jnanadhara Trust (ITAT Bangalore)
ITAT Bangalore held that revenue cannot deviate from its decisions taken in prior years without demonstrating a change in the factual matrix. Thus, exemption benefit u/s. 11 cannot be denied as similar payment made to specified persons were accepted by revenue in earlier years.
Facts- The present appeals are filed by the revenue. The primary issue raised by the Revenue pertains to the alleged error by the learned CIT(A) in granting the benefit of exemption under Section 11 of the Act, despite disregarding payment
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