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2022 (10) TMI 167 - AT - Income TaxExemption u/s 11 - spending money by the trust outside India without the approval of CBDT - whether the Ld. CIT (A) was correct in holding that spending by the trust outside India without the approval of the CBDT u/s 11(1 )(c) of the Act is permissible, despite that the facts and ration of relied upon cases were not directly related to application of section 11 (1 )(c) of the Act - HELD THAT:- CIT(A) after considering the facts and circumstances of the case rightly granted relief to the assessee by following the rule of consistency as the Ld. CIT(A) -40 New Delhi had accepted appellant’s grounds for assessment years 2012-13, 2013-14 and 2014-15 [2022 (9) TMI 1186 - ITAT DELHI] i.e. subsequent assessment years on the identical facts and circumstances. Therefore the Ld. CIT(A) was also right in following the order and granting relief to the assessee. Appeal of the Revenue is dismissed.
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