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Section 271C3 Section 273B2

STATE BANK OF INDIA,VRINDAVAN vs. CIT APPEALS 1, AGRA

In the result, ITA No. 65/Agra/2017 is allowed, whereas ITA

ITA 65/AGR/2017[2012-13]Status: DisposedITAT Agra25 Jan 2018AY 2012-13

Bench: Shri A. D. Jain

Section 271CSection 273B

charitable organization having section 12AA and section 80G registration and hence not liable to pay tax, and so it should not be treated as an assessee in default. Many I.T.A Nos. 65& 66/Agra/2017 6 judicial precedents have been cited by the appellant in support of each of the above arguments. It is important to note that the appellant's default