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2021 (10) TMI 101 - ITAT AHMEDABADExemption u/s 11 - charitable activity u/s 2(15) - Whether activity of the assessee falls under the clause ‘education’ and not the last limb of ‘advancement of general public utility’? - claim of accumulation under section 11(2) - HELD THAT:- While dealing with the identical issues the Coordinate Bench has been pleased to observe as follows for A.Y. 2014-15:[2019 (6) TMI 1637 - ITAT AHMEDABAD] - We find the order impugned passed by the Ld. CIT(A) granting relief in regard to the claim made by the assessee under Section 11(2) and Section 11(1)(a) of the Act is just and proper, without any ambiguity so as to warrant interference. Hence, the Revenue’s appeal found to be devoid of any merit, hence, dismissed.
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