https://www.taxtmi.com/caselaws?id=754737 ITAT Ahmedabad set aside CIT(A)'s order denying exemption u/s.11 and deduction u/s.10(23C)(iiiad) to an educational institution. The assessee lacked registration u/s.12A/12AA and claimed educational expenses without proper evidence, relying on self-made vouchers. CIT(A) disallowed deductions due to insufficient documentation. ITAT remanded the matter back to CIT(A) for fresh adjudication after the assessee requested another opportunity to produce relevant documents proving genuine educational activities and supporting expenses including staff salaries and operational costs. Appeal allowed for statistical purposes. en-us Mon, 22 Jan 2024 00:00:00 +0530 Sat, 29 Jun 2024 08:38:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754737 ITAT Ahmedabad set aside CIT(A)'s order denying exemption u/s.11 and deduction u/s.10(23C)(iiiad) to an educational institution. The assessee lacked registration u/s.12A/12AA and claimed educational expenses without proper evidence, relying on self-made vouchers. CIT(A) disallowed deductions due to insufficient documentation. ITAT remanded the matter back to CIT(A) for fresh adjudication after the assessee requested another opportunity to produce relevant documents proving genuine educational activities and supporting expenses including staff salaries and operational costs. Appeal allowed for statistical purposes. Case-Laws Income Tax Mon, 22 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754737