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Case Law Details

Case Name : Balaji Educational Welfare Society Vs Assessing Officer (ITAT Lucknow)
Related Assessment Year : 2018-19
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Balaji Educational Welfare Society Vs Assessing Officer (ITAT Lucknow)

Wrong Section Selected in ITR – Exemption u/s 10(23C)(iiiad) Cannot Be Denied Mechanically – Matter Remanded to AO – ITAT Lucknow

In this case, the assessee-society running educational institutions filed its return claiming exemption but mistakenly selected u/s 10(23C)(iv) instead of the correct provision u/s 10(23C)(iii

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Author Bio

CA Vijayakumar Shetty qualified in 1994 and in practice since then. Founding partner of Shetty & Co. He is a graduate from St Aloysius College, Mangalore . View Full Profile

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