https://www.taxtmi.com/caselaws?id=233336 The appellate tribunal allowed the appeal for statistical purposes, emphasizing the importance of ensuring a fair and proper opportunity of being heard during assessment proceedings as a fundamental aspect of natural justice. The denial of exemption under section 10(23C)(iiiad) of the Income Tax Act was upheld due to the society not existing solely for educational purposes. The addition of corpus donations under section 115BBC was upheld as the appellant failed to provide sufficient reasons for not submitting donor details. The levy of interest under section 234B was upheld based on the assessed income, and the case was remitted back for a fresh decision regarding the fair opportunity of being heard during assessment. en-us Fri, 12 Apr 2013 00:00:00 +0530 Thu, 17 Oct 2013 15:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233336 The appellate tribunal allowed the appeal for statistical purposes, emphasizing the importance of ensuring a fair and proper opportunity of being heard during assessment proceedings as a fundamental aspect of natural justice. The denial of exemption under section 10(23C)(iiiad) of the Income Tax Act was upheld due to the society not existing solely for educational purposes. The addition of corpus donations under section 115BBC was upheld as the appellant failed to provide sufficient reasons for not submitting donor details. The levy of interest under section 234B was upheld based on the assessed income, and the case was remitted back for a fresh decision regarding the fair opportunity of being heard during assessment. Case-Laws Income Tax Fri, 12 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233336