How many judgments cite Auro Lab v. ITO?

27 judgments on BharatTax cite Auro Lab v. ITO (411 ITR 308), spanning 2019 to 2026.

Which sections of the Income Tax Act does Auro Lab v. ITO come up under?

It is most often cited in judgments turning on Section 143(3), Section 11, Section 12A, Section 12, Section 12AB, Section 132.

Auro Lab v. ITO

411 ITR 308High Court2019#4403 most cited

What is Auro Lab v. ITO authority for?

Cancellation of registration granted under section 12A/12AA/12AB cannot operate retrospectively, as amendments to these sections are prospective unless explicitly stated otherwise by Parliament.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2019 to 2026.

Also referred to as

Auro Lab v. ITO · section 12A · section 12AA · section 12AB · cancellation of registration · retrospective cancellation · prospective amendment

Also reported as

102 Taxmann.com 225

Sections most often in play

Section 143(3)Section 11 Section 12A Section 12 Section 12AB Section 132 Section 12AA Section 12AB(4)

Issues it is cited on

section 12ab(4)(ii)section 13a section 12aa(3)section 120(1)section 127(2)(a)section 2(7)section 12ab(4)cancellation of registration section 13(1)(c)(ii)section 127(2)section 12aa(1)stay of demand

Judgments citing Auro Lab v. ITO

Hyderabad Science Society, Hyderabad vs. DCIT., Exemption Circle 1(1), Hyderabad

In the result, appeal of the Assessee is allowed

ITA 1128/HYD/2024[2015-16]Status: DisposedITAT Hyderabad11 Mar 2026AY 2015-16

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita No.1128/Hyd/2024 Assessment Year 2015-2016 Hyderabad Science Society, Hyderabad. The Dcit, Vs. Pin - 500 028. Exemption Circle-1(1), Telangana. Hyderabad. Pan Aaath3789F (Appellant) (Respondent) For Assessee : Sri P Murali Mohan Rao, Ca For Revenue : Dr. Narendra Kumar Naik, Cit-Dr Date Of Hearing : 12.02.2026 Date Of Pronouncement : 11.03.2026 आदेश/Order

For Appellant: Sri P Murali Mohan Rao, CAFor Respondent: Dr. Narendra Kumar Naik, CIT-DR

Section 12ASection 143Section 143(3)

…. In this regard, it is appropriate to place reliance on the judgement of Hon'ble Madras High Court on the question as to whether the cancellation will operate from a retrospective date in the case of Auro Lab v. ITO [2019] 102 taxmann.com 225/261 Taxmann 364/411 ITR 308 (Mad.) wherein held as under: "20. On the second question as to whether the cancellation will operate from a retrospective date, it was held that the amendment to section 12AA(3) is prospective and not retrospective in character. The courts reasoned that even when Parliament had plenary powers to enact retrospective legislation in matters of tax…

Hind Charitable Trust, Lucknow vs. PCIT(Central), Lucknow

The appeal of the assessee stands allowed

ITA 26/LKW/2021[NA]Status: DisposedITAT Lucknow27 Feb 2026

Bench: Shri Sudhanshu Srivastava & Shri Nikhil Choudharyassessment Year: Na Hind Charitable Trust Vs. Pcit(Central) Lucknow Block B, Church Road, Indira Uttar Pradesh-226010. Nagar, Lucknow-226016. Tan/Pan:Aaath5498M (Appellant) (Respondent)

For Appellant: Shri G. C. Srivastava, AdvocateFor Respondent: Shri R. K. Agarwal,CIT (DR)

Section 12ASection 13(1)(c)Section 132

…ee Trust was registered in 2006 and the Ld. Principal Commissioner has invoked Section 12AA(3) to cancel registration from 2007. The Ld. AR also referred to another ITA. No. 26/LKW/2021 12 judgment of Hon’ble Madras High Court in the case of Auro Lab v. ITO 411 ITR 308 (Mad) and submitted that the jurisprudence emerging from the Hon’ble High Courts, specifically the Hon’ble Jurisdictional High Court of Allahabad and the Hon’ble Madras High Court, uniformly holds that this power cannot be exercised retrospectively. The Ld. AR also submitted that the various judicial precedents being relied upon by the assessee h…

Independent and Public Spirited Media Foundation, Bengaluru vs. Principal Commissioner of Income-Tax, (Central), Bengaluru

In the result appeal of the assessee is dismissed

ITA 625/BANG/2023[Nill]Status: DisposedITAT Bangalore16 Jan 2026

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : Na

For Appellant: S/Shri. A. Sheshadri, CA and Bhardwaj Sheshadri, AdvocateFor Respondent: Shri

Section 11Section 12Section 12ASection 133A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year : NA M/s. Independent and Public Vs. The Principal Commissioner Spirited Media Foundation, of Income Tax (Central), No. 4/6, 1st Floor, Miller Road, Bengaluru. High Ground, Bengaluru –560052. PAN : AABTI413E APPELLANT RESPONDENT Appellant by : S/Shri. A. Sheshadri, CA and Bhardwaj Sheshadri, Advocate Respondent by : Shri. Shivanand Kalakeri, CIT(DR)(ITAT), Bangalore. Date of hearing : 17.12.2025 Date of Pronouncement : 16.01.2026 O R D E R Per Prashan…

Income Tax Officer(E) Ward- 2(4), New Delhi, Civic Centre New Delhi vs. Prakash Sewa Trust, Paschim Vihar

ITA 4305/DEL/2024[2016-17]Status: DisposedITAT Delhi07 Jan 2026AY 2016-17

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 11Section 12ASection 143(3)

…could not have cancelled registration from retrospective effect (Hon'ble Allahabad high court decision in case of ACIT vs Agra Development authority: (2018) 407 ITR 562: (2018) 302 CTR 308; Hon'ble Madras high court decision in case of AURO LAB VS ITO (2019) 411 ITR 308: (2019) 307 CTR 6; Hon'ble Rajasthan high court in case of Indian Medical Trust vs PCIT (2019) 414 ITR 296: (2019) 311 CTR 19: Third Member Allahabad ITAT decision in case of JEEWAN JYOTI CHARITABLE TRUST VS PCIT CENTRAL ITA No. 73/ALLD/2019 20.05.2022-weight of special bench decision; Delhi G bench ITAT decision in case of URMILA DEVI CHARITABLE…

M/S. Rukmini Educational Charitable Trust, Bengaluru vs. Principal Commissioner of Income Tax, Central, Bengaluru

ITA 2108/BANG/2024[2019-2020]Status: DisposedITAT Bangalore04 Nov 2025AY 2019-2020

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

For Appellant: Shri Vijaya Mehta, CA & Shri Avinash Mallya, AdvocateFor Respondent: Smt. Srinandini Das CIT(DR)(ITAT), Bengaluru

Section 12Section 12ASection 132Section 132(4)Section 143(3)

…on v. PCIT(Central) in ITA No. 610/Bang/2023 dated 28 February 2024 in paragraph No. 8.4 has held accordingly that registration cannot be cancelled retrospectively. vi) Decision of the honourable Madras High Court in case of Auro Lab Limited versus ITO (2019) 411 ITR 308 vii) Maa Jagat Janani Seva Trust versus Commissioner of Income Tax Exemption (2024) 208 ITD 120 dated 16/7/2024 wherein in paragraph No. 5 the coordinate bench has held that retrospectively the registration so granted cannot be cancelled. 28. He next submitted that the power of withdrawal of exemption granted is only available to the DIT(Exempti…

Advantage India, New Delhi vs. Pr.CIT (Central)-II, New Delhi

In the result, the appeal of the assessee in ITA No

ITA 634/DEL/2019[-]Status: DisposedITAT Delhi18 Sept 2025

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Sanjay Mehra, FCAFor Respondent: Shri Javed Akhtar, CIT [DR]

Section 127Section 127(2)Section 12ASection 13(1)(c)

…ere being no express provision in the section. The ld AR relied on the decision of State of Rajasthan Vs Basant Agrotech India Ltd 388 ITR 81 (SC) and Industrial Infrastructure Development Corporation(Gwalior) MP Ltd 403 ITR 01(SC) and Auro Lab Vs ITO (2019) 411 ITR 308(Mad). Page 8 of 61 ITA No. 634/DEL/2019 Advantage India Vs.PC.I.T 13. Per contra, the ld DR vehemently argued that the CIT(E), u/s 127(2) of the Act, has the power to transfer the case from assessing officer who is subordinate to him, to another assessing officer who is not subordinate to him i.e., subordinate to another Commissioner, after gi…

Sinhagad Technical Education Society, Pune vs. PCIT(Central), Pune

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 419/PUN/2025[-]Status: DisposedITAT Pune29 May 2025

Bench: Shri R. K. Panda & Shri Vinay Bhamoresinhagad Technical Education Society Pcit (Central), Pune Smt. Khilare Marg, Off Karve Road, Vs. Pune – 411004 Pan: Aabts9900Q (Appellant) (Respondent) Assessee By : Shri Suhas Bora & Miss Sampada Ingale Department By : Shri Ajay Kumar Keshari - Cit Date Of Hearing : 25-03-2025 Date Of Pronouncement : 29-05-2025 O R D E R

For Appellant: Shri Suhas Bora and Miss Sampada IngaleFor Respondent: Shri Ajay Kumar Keshari - CIT

Section 11Section 12ASection 12A(1)(ac)Section 132

…earlier years could be made. In this regard, it is appropriate to place reliance 20 on the judgement of Hon‘ble Madras High Court on the question as to whether the cancellation will operate from a retrospective date in the case of Auro Lab Ltd. Vs. ITO (2019)411 ITR 308 (Mad) wherein held as under: ―20. On the second question as to whether the cancellation will operate from a retrospective date, it was held that the amendment to section 12AA(3) is prospective and not retrospective in character. The courts reasoned that even when Parliament had plenary powers to enact retrospective legislation in matters of taxat…

M/S Truba Education Society, Bhopal vs. Principal Commissioner of Income Tax (Central) Bhopal, Bhopal

ITA 801/IND/2024[2023-24]Status: DisposedITAT Indore24 Apr 2025AY 2023-24

Bench: Shri B.M. Biyani & Shri Udayan Das Gupta

Section 11Section 127(2)Section 12ASection 12A(1)(ac)Section 132Section 133ASection 143(3)Section 147Section 2(15)

…the earlier years could be made. In this regard, it is appropriate to place reliance on the judgement of Hon'ble Madras High Court on the question as to whether the cancellation will operate from a retrospective date in the case of Auro Lab Ltd. Vs. ITO (2019)411 ITR 308 (Mad) wherein held as under: "20. On the second question as to whether the cancellation will operate from a retrospective date, it was held that the amendment to section 12AA(3) is prospective and not retrospective in character. The courts reasoned that even when Parliament had plenary powers to enact retrospective legislation in matters of taxat…

Aids Society of India, Mumbai vs. The Principal Commissioner of Income Tax (Central), Pune

ITA 417/PUN/2023[-]Status: DisposedITAT Pune26 Mar 2025

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.518/Pun/2023 1. Poona Obstetrics & Gynaecological Society, 302/303, Dr. Neety Mandke Ima House, Tilak Road, Shukrawar Peth, Pune 411 002, Maharashtra Pan : Aaatp1435C Vs. Pr.Cit (Central), Pune Appellant Respondent आयकर अपील सं. / Ita No.522/Pun/2023 2. The Mumbai Obstetrics & Gynaecological Society, C-114, Ist Floor, D-Wing Entrance, Trade World, Kamala City, Senapati Bapat Marg, Low Parel (W), Mumbai-400 013 Maharashtra Pan : Aaatt4562C Vs. Pr.Cit (Central), Pune Appellant Respondent आयकर अपील सं. / Ita No.549/Pun/2023 3. Agra Obstetrical & Gynaecological Society, 84, M.G. Road, Agra 282 010, Uttar Pradesh Pan : Aabta6327K Vs. Pr.Cit (Central), Pune Appellant Respondent आयकर अपील सं. / Ita No.417/Pun/2023 4. Aids Society Of India, Ground Floor, Maharukh Mandsion, Alibhai Premji Marg, Grant Road (E), Mumbai 400 007 Maharashtra Pan : Aabta4129R Vs. Principal Commissioner Of Income-Tax (Central), Pune Appellant Respondent 2

For Respondent: Shri Ajay Kumar Keshari

Section 12A

…the earlier years could be made. In this regard, it is appropriate to place reliance on the judgement of Hon'ble Madras High Court on the question as to whether the cancellation will operate from a retrospective date in the case of Auro Lab Ltd. Vs. ITO (2019)411 ITR 308 (Mad) wherein held as under : 20. On the second question as to whether the cancellation will operate from a retrospective date, it was held that the amendment to section 12AA(3) is prospective and not retrospective in character. The courts reasoned that even when Parliament had plenary powers to enact retrospective legislation in matters of taxat…

M/S. Sri. Srinivasa Educational & Charitable Trust, Bangalore vs. Deputy Commissioner of Income-Tax, Central Circle-2(3), Bangalore

In the result, the appeal of the assessee is allowed

ITA 835/BANG/2023[2021-22]Status: DisposedITAT Bangalore24 Mar 2025AY 2021-22

Bench: Shri Waseem Ahmed & Shri Soundararajan Kassessment Years : 2021-22

For Appellant: Shri Vijay Mehta, CA & Shri Mahesh KumarFor Respondent: Shri Jeetendra Kumar, CIT (DR)

Section 12ASection 132Section 143(3)

…. In this regard, it is appropriate to place reliance on the judgement of Hon'ble Madras High Court on the question as to whether the cancellation will operate from a retrospective date in the case of Auro Lab v. ITO [2019] 102 taxmann.com 225/261 Taxmann 364/411 ITR 308 (Mad.) wherein held as under: . Page 14 of 16 "20. On the second question as to whether the cancellation will operate from a retrospective date, it was held that the amendment to section 12AA(3) is prospective and not retrospective in character. The courts reasoned that even when Parliament had plenary powers to enact retrospective legislation…

M.M. Patel Public Charitable Trust, Solapur vs. PCIT- Central, Pune

In the result, the appeal of the assessee is partly allowed

ITA 1130/PUN/2024[-]Status: DisposedITAT Pune21 Feb 2025

Section 12Section 127Section 12ASection 12A(1)(ac)Section 132Section 143(3)Section 153A

…सत्यमेव जयते IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1130/PUN/2024 M.M. Patel Charitable Trust, Gat No.261, 262/107, Ashwini Medical College, At Post Kumbhari, Tal. South Solapur – 413 006 Maharashtra PAN : AAATM7736M Appellant Vs. PCIT (Central), Pune Respondent Assessee by Revenue by Date of hearing Date of pronouncement Shri Kishor B. Phadke Shri Ajay Kumar Keshari 09.01.2025 21.02.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : This appeal at the instance of assessee is dire…

Sunil Gupta, Delhi vs. ACIT, Circle-55(1), New Delhi

In the result, the appeal of the assessee in ITA No

ITA 634/DEL/2020[2012-13]Status: DisposedITAT Delhi21 Feb 2025AY 2012-13

Bench: Shri Vikas Awasthy & Shri Naveen Chandraadvantage India Vs. The Pr. C.I.T 101-102, Oriental House Central - 2 Gulmohar Enclave New Delhi New Delhi

For Appellant: Shri Sanjay Mehra, FCAFor Respondent: Shri Javed Akhtar, CIT [DR]

Section 127Section 127(2)Section 12ASection 13(1)(c)

…e being no express provision in the section. The ld AR relied on the decision of State of Rajasthan Vs Basant Agrotech India Ltd 388 ITR 81 (SC) and Industrial Infrastructure Development Corporation(Gwalior) MP Ltd 403 ITR 01(SC) and Auro Lab Vs ITO (2019) 411 ITR 308(Mad). Page 8 of 61 Advantage India Vs.PC.I.T 13. Per contra, the ld DR vehemently argued that the CIT(E), u/s 127(2) of the Act, has the power to transfer the case from assessing officer who is subordinate to him, to another assessing officer who is not subordinate to him i.e., subordinate to another Commissioner, after giving the assessee rea…

Maa Jagat Janani Seva Trust, Nambira vs. CIT (Exemption), Hyderabad

In the result, appeal of the assessee stands allowed

ITA 248/CTK/2023[2023-24]Status: DisposedITAT Cuttack16 Jul 2024AY 2023-24

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalassessment Year : 2023-24 Maa Maa Jagat Jagat Janani Janani Seva Seva Vs. Cit (E), Hyderabad Cit (E), Hyderabad Trust, At- -Nambira, Po: Bamebari, Ps: Joda, Dist: Bamebari, Ps: Joda, Dist: Keonjhar Pan/Gir No Pan/Gir No.Aadtm 1575 H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri P.K.Mishra, P.K.Mishra, Adv Revenue By : Shri Sanjay Kumar, Cit Sanjay Kumar, Cit Dr Date Of Hearing : 16/0 07/2024 Date Of Pronouncement : 16/0 /07/2024

For Appellant: Shri P.K.MishraFor Respondent: Shri Sanjay Kumar, CIT

Section 12A

…the earlier years could be made. In this regard, it is appropriate to place reliance on the judgement of Hon’ble Madras High Court on the question as to whether the cancellation will operate from a retrospective date in the case of Auro Lab Ltd. Vs. ITO (2019)411 ITR 308 (Mad) wherein held as under 20. On the second question as to whether the cancellation will operate from a retrospective date, it was held that the amendment to section 12AA(3) is prospective and not retrospective in character. The courts reasoned that even when Parliament had plenary powers to enact retrospective legislation P a g e 9 | 12 Asses…

M/S. Adarsh Vidya Kendra Trust, Bengaluru vs. Principal Commissioner of Income Tax (Central), Bangalore

In the result, appeals of the assessee are allowed

ITA 459/BANG/2023[2021-22]Status: DisposedITAT Bangalore01 Dec 2023AY 2021-22

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2021-22

For Appellant: Shri C. Ramesh, A.RFor Respondent: Shri Harischchandra Naik M., D.R

Section 12ASection 143(2)Section 153(9)

…ITA No.458/Bang/2023 M/s. Amala Jyothi Vidya Kendra Trust, Bangalore M/s. Adarsh Vidya Kendra Trust, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year: 2021-22 M/s. Amala Jyothi Vidya Kendra Trust Sy.No.69, Pipe Line Road BWSSB Colony Chikkagollarahatti PCIT (Central) Vs. Viswaneedam Post Bangalore Magadi Main Road Bengaluru 560 091 PAN NO : AABTA9843Q APPELLANT RESPONDENT Assessment Year: 2021-22 M/s. Adarsh Vidya Kendra Trust 8/9, 27th Cross, Banashankari 2nd Stage PCIT (Central) Vs. B…

M/S. Amala Jyothi Vidya Kendra Trust, Bengaluru vs. Principal Commissioner of Income-Tax (Central), Bangalore

In the result, appeals of the assessee are allowed

ITA 458/BANG/2023[2021-22]Status: DisposedITAT Bangalore01 Dec 2023AY 2021-22

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2021-22

For Appellant: Shri C. Ramesh, A.RFor Respondent: Shri Harischchandra Naik M., D.R

Section 12ASection 143(2)Section 153(9)

Heart Foundation of India, Mumbai vs. Principle Commissioner of Income Tax-Central, Pune

The appeal of the assessee is allowed

ITA 1524/MUM/2023[2023-24]Status: PendingITAT Mumbai27 Jul 2023AY 2023-24

Bench: Vikas Awasthy () & Ms. Padmavathy S. ()

Section 12ASection 143(3)

…1 ITA 1524/Mum/2023 Heart Foundation of India IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE VIKAS AWASTHY (JUDICIAL MEMBER) AND MS. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.1524/Mum/2023 Heart Foundation of India vs Commissioner of Income Tax- 5th Floor, Hemdil, Linking Road Central, Pune Bodhi Tower, Aaykar Sadan, 6th Santacruz (West), Mumbai AAAAH0500R Floor 548/2b, Gultekadi, Salisbury Park, Pune 411 037 APPELLANT RESPONDENT Assessee represented by Dr. K Shivram A/w Mr. Sashi Bekal Department represented by Smt.Madhumalti Ghosh, CIT DR Date of hearing 12-07-2023 Date of pronouncem…

Global Health Research and Management Institute, Udaipur vs. Pr. CIT(Central), Jaipur

In the result, the appeal filed by the assessee is allowed

ITA 397/JODH/2019[2019-20]Status: DisposedITAT Jodhpur25 Jan 2023AY 2019-20

Bench: Shri B. R. Baskaran & Shri Sandeep Gosain

Section 115BSection 12ASection 13Section 13(1)(c)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SANDEEP GOSAIN, JUDICIAL MEMBER ITA No. 397/ Jodh/2019 (ASSESSMENT YEAR- 2019-20 ) M/s. Global Health Research and Vs The Pr. CIT Management Institute Jaipur 4, Fatehpura, Udaipur (Raj)- 313001 (Appellant) (Respondent) PAN NO. AAATG 4861 H Assessee By Shri P.C. Parwal, CA Revenue By Smt. Alka Rajvanshi Jain (CIT-DR) Date of hearing 03/11/2022 Date of 25 /01/2023 Pronouncement O R D E R PER B.R. BASKARAN, AM The assessee has filed this appeal challenging the order dated 23-08-2019 passed by Ld PC…

Mahadevia Charitable Trust, Ahmedabad vs. Pr. CIT(Central), Jaipur

In the result, the appeal filed by the assessee is allowed

ITA 396/JODH/2019[2019-20]Status: DisposedITAT Jodhpur25 Jan 2023AY 2019-20

Bench: Shri B. R. Baskaran & Shri Sandeep Gosain

Section 11Section 12ASection 13Section 13(1)(c)Section 13(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SANDEEP GOSAIN, JUDICIAL MEMBER ITA No. 396/ Jodh/2019 (ASSESSMENT YEAR- 2019-20 ) M/s. Mahadevia Charitable Trust Vs The Pr. CIT C/o Ahemdabad Dental College (Central) And Hospital, Vevekanand Jaipur Society, Opp. Hare Krishna Mandir, Raanchodpura Road Bhadaj, Ahemdabad (Appellant) (Respondent) PAN NO. AAATH 6812C Shri P.C. Parwal, CA Assessee By Smt. Alka Rajvanshi Jain Revenue By (CIT-DR) Date of hearing 03/11/2022 Date of 25 /01/2023 Pronouncement O R D E R PER B.R. BASKARAN, AM The assessee…

Socio Economic Development Association (Seda), Kanyakumari vs. ITO(Exemption), Tirunelveli

In the result, the appeals filed by the assessee in ITA Nos

ITA 452/CHNY/2020[2012-13]Status: DisposedITAT Chennai08 Dec 2022AY 2012-13

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri D. Hema Bhupal, JCIT

Section 11Section 12ASection 143(3)

…आयकर अपील"य अ"धकरण,‘बी’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 449, 450, 451 & 452/CHNY/2020 िनधा"रण वष"/Assessment Years: 2009-10, 2010-11, 2011-12 & 2012-13 M/s. Socio Economic The Income Tax Officer Development Association Vs. (Exemptions), (SEDA), SH 40, Rehmath Nagar East, No.6/139, Thiruvananthapuram Kamaraj Nagar, Road, Tirunelveli. Azhagiamandapam, Mulagumoodu – 629 167. K.K. District. PAN: AACTS…

Socio Economic Development Association (Seda), Kanyakumari vs. ITO(Exemption), Tirunelveli

In the result, the appeals filed by the assessee in ITA Nos

ITA 451/CHNY/2020[2011-12]Status: DisposedITAT Chennai08 Dec 2022AY 2011-12

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri D. Hema Bhupal, JCIT

Section 11Section 12ASection 143(3)