SMT. MANGLA RAMNIWAS MANDHANI ABMM AWAS YOJNA FOUNDATION,JALNA vs. CIT ( EXEMPTION ), EXEMPTION
In the result, the appeal filed by the assessee is dismissed
ITA 236/PUN/2024[N A]Status: DisposedITAT Pune16 May 2024
Bench: Shri S.S.Godara & Shri Inturi Rama Raoआयकर अपील सं. / Ita No.236/Pun/2024 (E-Appeal)
For Appellant: Shri Anand Partani &For Respondent: Shri Keyur Patel
Section 10Section 80GSection 80G(5)Section 80G(5)(vi)
attracted to
proceedings under the Act and the Tribunal has no jurisdiction to
condone delay in filing an application for reference under Section 60(1)
of the said Act.
7
In Insp. Asst CIT vs. Kedar Nath Jhunjhunwalla, 133 ITR 746 a 10. Division Bench of the Hon’ble Patna