S. 11 : Property held for charitable purposes – School – Exemption – For delay in filing form Nom 10B denial of exemption is not justified – Petitioner is directed to file an application before the CBDT within a period of three weeks from today, and CBDT shall pass an appropriate order in terms of direction No.1 above within a period of four weeks from the date of receipt of such application with due intimation to the petitioner [ S. 2(15) , 12, 119 (2)(b) , Form No 10B , Art , 226]
Little Angels Education Society v. UOI (2021) 434 ITR 423/320 CTR 331 / 200 DTR 289 / 280 Taxman 4 ( Bom) (HC) www.itatonline.org/C.F. Andrews Education Society v. UOI (2021)434 ITR 423/ 320 CTR 331 / 200 DTR 289 / 280 Taxman 4 ( Bom) (HC) www.itatonline.org