ASSTT. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE, PUNE, PMT BUILDING, SWARGATE vs. SHIVAI VIDYA PRASARAK MANDAL, THANE
In the result, the appeal of the Revenue is dismissed
ITA 2536/PUN/2025[2020-21]Status: DisposedITAT Pune16 Feb 2026AY 2020-21
Bench: Shri Manish Borad & Ms. Astha Chandra
For Appellant: Shri Tanmay Milind PhadkeFor Respondent: Shri Aviyogi Ambadkar
Section 11Section 12ASection 12A(1)(b)Section 139Section 139(1)Section 143(1)Section 143(1)(a)Section 234A
previous year in accordance with the provisions of sub- section (44) of section-139, within the time allowed under that section.
9. Section 124(1)(ha) of the Act provides that the provisions of section 11 and 12 shall apply in relation to income of any trust or institution