GMDC SCIENCE & RESEARCH CENTRE,,AHMEDABAD vs. THE INCOME TAX OFFICER (EXEMPTION),, PALANPUR
In the result, the appeal filed by the assessee is Allowed for Statistical purpose
ITA 958/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad18 Jul 2025AY 2011-12
Bench: Dr. Brr Kumar & Shri T.R. Senthil Kumar
For Appellant: Shri Manish J. Shah, Shri Jimi Patel &For Respondent: Shri Ankit Jain, Sr. DR
Section 11(2)Section 11(3)Section 12ASection 143Section 143(2)Section 147Section 148
applied for the objects of the purpose, though the period of five years was expired on 31st March, 2008. Therefore, in view of section 11(3) of the Act, unspent amount Rs.2,98,00,000/- was being deemed income for the Asst. Year 2008-09. In view of the above ... applied for the objects of the purpose, though the period of five years was expired on 31-03-2008. Therefore, in view of section 11(3) of the Act, unspent amount
Rs.2,98,00,000/- was being deemed income for the A.Y.2008-09 and demanded tax thereon.
4. Aggrieved against