The Income Tax Appellate Tribunal (ITAT), Chandigarh bench directed readjudication for granting exemption under Section 10(23c)(iiiab) of Income Tax Act, 1961 in respect of imparting the education through Charitable trust. Assessee, Chandigarh Institute of Hotel Management & Catering Technology Filed an application for registration under section 12A of the Income Tax Act on the ground that…
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