The Kolkata Bench of Income Tax Appellate Tribunal (ITAT) has held that the exemption under Section 10(23B) of Income Tax Act 1961 could not be denied for mere technical violation. The assessee, Vivekananda Resham Khadi Gramodyog Sangha admittedly, was a society registered under the societies, registration act and was also registered with the Khadi and…
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