https://www.taxtmi.com/highlights?id=85496 ITAT rejected assessee society's claim for exemption under sections 10A/10AA due to lack of documentary evidence supporting reduced gross total income. Additional ground claiming educational institution exemption under 10(23C)(iiiad) was dismissed on two grounds: insufficient facts to establish non-profit educational purpose, and belated filing of original return beyond stipulated time under section 139(4C)(c). Following Goetze (India) Ltd. precedent, ITAT upheld lower authorities' assessment of Rs. 14,32,822/- as gross income originally declared by assessee. Though Goetze allows claims before ITAT, assessee failed to substantiate eligibility for 10A/10AA exemption. Appeal dismissed against assessee. en-us Wed, 05 Feb 2025 08:38:07 +0530 Wed, 05 Feb 2025 08:38:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=85496 ITAT rejected assessee society's claim for exemption under sections 10A/10AA due to lack of documentary evidence supporting reduced gross total income. Additional ground claiming educational institution exemption under 10(23C)(iiiad) was dismissed on two grounds: insufficient facts to establish non-profit educational purpose, and belated filing of original return beyond stipulated time under section 139(4C)(c). Following Goetze (India) Ltd. precedent, ITAT upheld lower authorities' assessment of Rs. 14,32,822/- as gross income originally declared by assessee. Though Goetze allows claims before ITAT, assessee failed to substantiate eligibility for 10A/10AA exemption. Appeal dismissed against assessee. Highlights Income Tax Wed, 05 Feb 2025 08:38:07 +0530 https://www.taxtmi.com/highlights?id=85496