{"id":52444,"date":"2025-03-31T12:22:23","date_gmt":"2025-03-31T06:52:23","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-e-v-mahindra-international-school-academy-2024116-itr-712-172-taxmann-com-159-punetrib\/"},"modified":"2025-03-31T12:22:23","modified_gmt":"2025-03-31T06:52:23","slug":"dy-cit-e-v-mahindra-international-school-academy-2024116-itr-712-172-taxmann-com-159-punetrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-e-v-mahindra-international-school-academy-2024116-itr-712-172-taxmann-com-159-punetrib\/","title":{"rendered":"Dy. CIT (E) v. Mahindra International School Academy (2024)116 ITR 712 \/ 172 taxmann.com 159 (Pune)(Trib)"},"content":{"rendered":"<p>Dismissing the appeal of the Revenue the Tribunal held that the Assessing Officer\u2019s compliance with clauses (i) and (ii) of the first proviso to section\u00a0143(3)\u00a0inserted by the\u00a0Finance Act, 2002\u00a0with effect from April 1, 2003, which stated that no order of assessment shall be made by the Assessing Officer without giving effect to section\u00a010\u00a0unless the Assessing Officer has intimated the Central Government or the prescribed authority that clause\u00a0(23C)\u00a0of section\u00a010\u00a0had been contravened by the assessee. Only after the approval granted had been withdrawn, could he have proceeded to pass an order, denying the benefit of exemption on the ground of contravention. The disallowance is deleted. \u00a0(AY.2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10 (23C): Educational institution-Proviso to Section 143(3) requiring withdrawal of approval before denial of exemption  on ground of contravention-Assessing Officer has  no jurisdiction to reopen assessment.[S. 10(23C)(vi), 143(3)] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-52444","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dDS","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52444","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=52444"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52444\/revisions"}],"predecessor-version":[{"id":52445,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52444\/revisions\/52445"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52444"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52444"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52444"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}