Case Law Details
Case Name : Vidya Kunj School Vs ITO (ITAT Raipur)
Related Assessment Year : 2017-18
Courts :
All ITAT ITAT Raipur
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Vidya Kunj School Vs ITO (ITAT Raipur)
ITAT Raipur held that exemption under section 11 and section 12 of the Income Tax Act not admissible to assessee society due to non-furnishing of return of income as required u/s. 12A(1)(b) of the Income Tax Act.
Facts- AO gathered information that the assessee society had during the demonetization period though made cash deposits of Rs.10,18,050/- in Specified Bank Notes (SBNs) in its bank account but had not filed its return of income. AO issued notice u/s 142(1) of the Act, dated 09.03.2018 calling upon the assessee
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