SHRI LEUVA PATEL NUTAN KELAVANI MANDAL,RAJKOT vs. THE CIT(EXEMPTIONS), , AHMEDABAD
In the result, the appeal filed by the Assessee is hereby dismissed
ITA 448/RJT/2018[2017-18]Status: DisposedITAT Rajkot11 Jan 2023AY 2017-18
Bench: Ms. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)
Section 12ASection 80(5)Section 80G(5)Section 80G(5)(iii)
details called for vide their letter dated 10.09.2018. 4. That the learned Commissioner of Income Tax (Exemptions) has failed to appreciate that section 80(5)(3) are applicable in the instant case.
5. That the learned Commissioner of Income Tax (Exemptions) has not taken on record copy of certificate
