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Lions Club Of Malad Borivali Charity ... vs Cit Exemptions, Mumbai on 27 September, 2022

7. We have heard rival submissions of the parties and perused the relevant material on record. The main ground of the assessee is that in view of rule of consistency, the assessee is entitled for deduction u/s 11 of the Act without satisfying provision of accumulation of funds as provided u/s 11 of the Act. The Ld. Counsel referred the decision of the Tribunal Rajkot Bench in the case of Gujarat State Lion Conservation Society v. Commissioner of Income-
Income Tax Appellate Tribunal - Mumbai Cites 15 - Cited by 0 - Full Document
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