https://www.taxtmi.com/highlights?id=60733 Exemption u/s 11 - The society had no other institution other than the present assessee. The society on its own has not claimed any exemption u/s 12A of the Act and in fact had not filed any income tax return separately until it got separate PAN from the assessment year 2015-16. - Therefore, the society and the present institution are one and the same and therefore, the assessee is eligible to get benefit u/s 11 of the Act on the basis of registration granted to the society under section 12A - AT en-us Thu, 02 Dec 2021 12:50:53 +0530 Thu, 02 Dec 2021 12:50:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=60733 Exemption u/s 11 - The society had no other institution other than the present assessee. The society on its own has not claimed any exemption u/s 12A of the Act and in fact had not filed any income tax return separately until it got separate PAN from the assessment year 2015-16. - Therefore, the society and the present institution are one and the same and therefore, the assessee is eligible to get benefit u/s 11 of the Act on the basis of registration granted to the society under section 12A - AT Highlights Income Tax Thu, 02 Dec 2021 12:50:53 +0530 https://www.taxtmi.com/highlights?id=60733