[aaykarbhavan] HC slams AO for denying sec. 10(23C) relief to assessee prior to withdrawal of approval by CBDT

HC slams AO for denying sec. 10(23C) relief to assessee prior to withdrawal of approval by CBDT

March 18, 2014[2014] 42 taxmann.com 353 (Karnataka)

IT : Where on subject to certain conditions CBDT accorded approval to assessee-society for purpose of exemption under section 10(23C)(vi) and for assessment years 1999-2000 and 2001-02 it claimed exemption under section 10(23C)(vi) and Assessing Officer declined to grant exemption, only after withdrawal of approval granted by CBDT, Assessing Officer could have passed an order denying exemption on ground of non-compliance of conditions

 

Regards

Prarthana Jalan

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