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2017 (1) TMI 936 - AT - Income TaxEligibility of the assessee to claim exemption under section 11 and 12 - non-registration under section 12AA - Held that:- As decided by this very Bench for A.Y. 10-11, 2011-12 & 2012-13 nothing has been brought on record to suggest that besides non-registration under section 12AA, the assessee has failed to fulfil any other conditions as envisaged u/s 11, 12 and 13 of the Act by virtue of which it shall be denied the exemption under section 11 & 12 of the Act. Revenue has not disputed any of the expenses as application of income for want of fulfilment of any of the conditions specified under section 11, 12 and 13 of the Act. Regarding applicability of section 13(8), we have already held above that in view of proviso to section 2(15) not applicable in the case of the assessee, provisions of section 13(8) would not be applicable. - Decided in favour of assessee.
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