Exemption u/s 11 denied on filing wrong ITR-5 instead of ITR-7 by mistake. A genuine and inadvertent mistake by filing…
Benefit of exemption u/s 11 can not be denied for mere delay in filing of audit-report with return of income…
Denial of deduction u/s 11 not filing of Audit Report in Form 10B within due date. The CIT(A) to wait…
Activity of running hostel by Dental college not a separate business activity and pre conditions u/s 11(4A) do not apply…
Mere surplus from exhibition not trade commerce or business activities u/s 2(15) making it non-charitable ABACUS Case Law CitationABCAUS 3386…
Surplus income from holding exhibition by chamber of commerce held eligible for exemption u/s 11 ABCAUS Case Law Citation: ABCAUS…
Exemption u/s 11 available for ITR filed belatedly by Trusts registered u/s 12AA - CBDT Clarification F.No. 173/193/2019-ITA-IGovernment of India…
Interest free Advances by charitable society-ITAT rules out violation of provisions of Section 13(1)(c) and 13(1)(d) of the Income Tax…
Donations received by college were not capitation fee and generation of surplus did not render it ineligible for claiming exemption…
Religious and charitable society/trust can not be denied exemption u/s 11 if not exclusively meant for one particular religious community-…