Held that the Assessing Officer had not carried out any independent investigation or examination of persons. Matter remanded.(AY.2017-18, 2018-19)
MAC Charities v. ACIT (E) (2024)114 ITR 17 (SN)(Chennai)(Trib)
S. 11 : Property held for charitable purposes-Donations-Capitation fees-Assessing Officer had not carried out any independent investigation or examination of persons-Matter remanded.