The Tribunal held that the assessee was unable to furnish necessary information before the Commissioner (E) hence dismissed the appeal of thee asseessee. On appeal High Court remitted the matter to the file of the CIT(E) to decide a fresh after considering the ratio in New Noble Educational Society v. CCIT(2022) 448 ITR 594 (SC)
Shaheed Nand Kumar Patel Vishwavidyalaya v. CIT (E) (2024)468 ITR 334 / 167 taxmann.com 138/341 CTR 170/242 DTR 289 (Chhattisgarh)(HC)
S. 10 (23C): Educational institution-Commissioner (E) and Tribunal failed to examine objects and record finding with respect to education or educational activities of assessee-Matter remanded. [S. 10(23C)(iii), 260A]
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