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“Section 153(1)(n)”

Section References (mined)Section 153Section 153(1)(n)1 judgments

The decision most relied on for Section 153(1)(n) is Kammavar Sangham v. DDIT\n(Exemption) (146 Taxmann.com 367), cited in 20 judgments on BharatTax.

Leading authorities on Section 153(1)(n)

Kammavar Sangham v. DDIT\n(Exemption)
146 Taxmann.com 367 · 2023 · High Court
20
citing judgments

The department must establish that donations or income were not utilized for a charitable purpose to deny exemption under Section 11. An inference of violation of Section 13 cannot be made without a specific finding of violation.

Judgments citing Section 153(1)(n)

Isys Softech Private Limited, Jaipur vs. CIT (A), Jaipur

In the result, appeal of the assessee is allowed

ITA 528/JPR/2023[2011-12]Status: DisposedITAT Jaipur22 Nov 2023AY 2011-12

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. G. M. MehtaFor Respondent: Smt. Monisha Choudhary (Addl. CIT)
Section 143(3)Section 195Section 195(1)Section 271CSection 40Section 9(1)(vi)

under (P.B. Page 126-127): 18. In so far as the Income tax Act is concerned, our attention has been drawn to section 153(1)(n) thereof which prescribes the time limit for completing the assessment, which is two years from the end of the assessment year in which