“Section 11(3)(b)”

Section References (mined)Section 11Section 11(3)(b)2 judgments

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

utilised/mis- applied [Section 11(3)(a)] or accumulation which ceases to remain invested in form or modes specified in sub-section (5) [Section 11(3)(b)] or accumulation which was credited or paid to any trust or institution (12AA or 10(23C) referred institutions) [Section 11(3)(d)]. Thus

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 957/AHD/2015[2008-09]Status: DisposedITAT Ahmedabad18 Jul 2025AY 2008-09

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