Benefit u/s 11 when there is a violation of section 13 of the Income Tax Act, 196

Last updated: 15 October 2021
Quick Summary
This judgement concerns an educational society's claim for exemption under Section 11 of the Income Tax Act, 1961. The revenue department argued against the exemption, citing violations of Section 13 regarding interest-free advances to members and excessive salary payments. However, the tribunal ultimately dismissed the revenue's appeals, allowing the exemption.

Court :
ITAT Chandigarh

Brief :
The present appeals have been preferred by the revenue against the order dated 24.04.2017 and 15.02.2019 passed u/s 250(6) of the Income Tax Act, 1961.

Citation :
ITA No. 1135/CHD/2017

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1 Year PLAN
1999
(Excl. of GST ₹359)

BEST VALUE
2 Years PLAN
3499
(Excl. of GST ₹629)

3 Months PLAN
999
(Excl. of GST ₹179)

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