Not complying with the requirement of production of books of account, vouchers etc. cannot be a reason to deny exemption u/s 11 of the Income Tax Act

Last updated: 29 June 2021
Quick Summary
An educational society, already holding Section 12A exemption, claimed Section 11 exemption for the 2014-15 assessment year. Although the society did not provide its books of account and vouchers to the Assessing Officer (AO), the CIT(A) allowed the exemption. This decision followed a precedent from a previous assessment year where similar exemption was granted, despite the lack of detailed evidence.

Court :
ITAT Hyderabad

Brief :
This appeal filed by the Revenue is directed against CIT(A), Kurnool’s order dated 03/12/2018 for AY 2014-15 involving proceedings u/s 144 of the Income Tax Act, 1961 ; in short “the Act” on the following grounds:

Citation :
ITA No. 351/H/2019

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