ITAT upholds CIT(A) Decision on Exemption u/s 11 Despite ITR-6 Filing, Citing Consistency in Tax Treatment Across A.Ys [Read Order]
The appeal filed by the revenue challenging the CIT(A)'s order was dismissed, as the Tribunal found no material changes in facts justifying a different position
The Chennai Bench of Income Tax Appellate Tribunal ( ITAT ) upheld the Commissioner of Income Tax (Appeals)[CIT(A)] decision granting exemption under Section 11 of the Income Tax Act,1961 despite the return being filed using ITR-6. It emphasized consistency in tax treatment across assessment years, noting that similar circumstances in prior years had resulted in…
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