RAGHAVDAS EDUCATIONAL & MEDICAL FOUNDATION & RESEARCH CENTRE,,PUNE vs. COMMISSIONER OF INCOME-TAX (EXEMPTION),,
In the result, both the appeals of different assessee are allowed
ITA 780/PUN/2016[]Status: DisposedITAT Pune24 May 2018
Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita No. 779/Pun/2016
For Appellant: Shri S. N. PuranikFor Respondent: Shri Rajeev Kumar
Section 12ASection 143(3)
…nt of registration has been confirmed in two decisions namely, Karnataka Golf Association Vs. Director of Income Tax (2004) 91 ITD 1 ( Bang) and Bhagwad Swarup Shri Shri Devraha Baba Memorial Shri Hari Parmarth Dham Trust Vs. Commissioner of Income Tax (2007) 17 SOT 281 ( Del) (SB). It was also held that for A.Y. 2003-04 notice under section 148 of the Act was issued and served by the then ACIT, Circle 6 on 12.08.2010. The reason for issue of notice under section 148 of the Act was stated as the assessee trust was not registered under section 12AA of the Act. The assessment was completed under section 143(3) r.w.…