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<h1>High Court allows condonation of delay in filing appeal, cites Delhi and Madhya Pradesh High Court precedents.</h1> <h3>THE COMMISSIONER OF IMCOME TAX BHOPAL DISTT. BHOPAL Versus R.K.D.F. EDUCATION SOCIETY</h3> The High Court of Madhya Pradesh allowed the application for condonation of a three-day delay in filing ITA No.236/2012 and disposed of the appeals based ... Deduction u/s 11 – violation of section 13(1)(d) - interest free loan to another society - HELD THAT:- Considering the fact that the issue raised in these appeals is already considered by the Delhi High Court in the case of Director of Income-Tax (Exemption) v. Acme Educational Society, [2010 (7) TMI 159 - DELHI HIGH COURT] and another decision of Division Bench of our High Court in the case of Commissioner of Income-tax, Bhopal v. Maa Vaishnav Education Society, [2013 (7) TMI 225 - MADHYA PRADESH HIGH COURT], both the appeals are disposed of on the same terms. The High Court of Madhya Pradesh allowed the application for condonation of a three-day delay in filing ITA No.236/2012. The appeals were taken up for admission immediately. The court disposed of the appeals based on precedents from the Delhi High Court and the Madhya Pradesh High Court.