Case Law Details
Case Name : DCIT (E) Vs Lotus Education Society (ITAT Jaipur)
Related Assessment Year : 2014-15
Courts :
All ITAT ITAT Jaipur
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DCIT Vs Lotus Education Society (ITAT Jaipur)
The issue under consideration is whether denial of the exemption under section 11/12 due to various discrepancies found in verification of unsecured loans is justified in law?
ITAT states that the assessee society is registered under section 12AA of the Act. We also note that there is no finding recorded by the Assessing officer in terms of non-fulfillment of conditions specified in Section 11, 12, 12A and 13 of the Act by the
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