Held that the assessee, an Army school established and funded by the regimental fund of the Indian Army for the welfare of defence personnel, claimed exemption under section 10(23AA of the Act. Tribunal remanded the matter to the Assessing Officer for fresh consideration. (AY. 2019-20)
Army Base Workshop High School. v. ITO (2025) 215 ITD 142 (SMC) (Bang) (Trib.)
S. 10(23AAA): Funds established for the welfare of employees-Army school established and funded by the regimental fund of the Indian Army-Welfare of defence personnel-The matter was remanded to the Assessing Officer for fresh consideration.
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