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2021 (5) TMI 148 - ITAT CHANDIGARHEligibility of exemption u/s 11 - CIT(A) not granting exemption on the pretext of filling of Form 10BB on 06.06.2017 during the pendency of assessment proceedings - HELD THAT:- It is not out of place to mention here that appeal of the assessee for Asst. Year 2014- 15 and 2015-16 has already been allowed by your goodself.It is not the power of the A.O to intervene into the matters o f charging of fees from students and paying salary to staff of school and it is not a criteria on the basis of which exemption u/s 10(23C)(Vi) be denied which has already been granted to the school by the ITAT-Amritsar - There is no discussion as to why the order of the CIT(A) passed in the immediately preceding assessment year which has been upheld by the Co-ordinate Bench was not considered while deciding the issue as SANSKRITI KMV SCHOOL, [2019 (5) TMI 1864 - ITAT CHANDIGARH] - Appeal of the assessee is allowed for statistical purposes.
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