Held that the exemption cannot be denied merely because the assessee’s counsel inadvertently omitted to fill the column relating to application of income for charitable purposes in the IT return (AY. 2013-14)
Bright Land College v. ITO (E) (2025) 236 TTJ 125 / 174 taxmann.com 743 (Lucknow)(Trib)
S. 11: Property held for charitable purposes-Omission to show application of funds in the IT return-Denial of exemption was not justified.[S. 12, 139]
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