PEHAL,CHHATARPUR vs. ITO (EXEMPTION), GWALIOR
In the result, appeal of the assessee is allowed for statistical purposes
ITA 46/AGR/2024[2010-11]Status: DisposedITAT Agra09 Jan 2025AY 2010-11
Bench: SHRI RAMIT KOCHAR (Accountant Member)
For Appellant: Sh. Sanjay Parekh, CAFor Respondent: Sh. Shailendra Srivastava, Sr. DR
Section 11Section 11(1)(a)Section 12ASection 12A(2)Section 143(3)Section 144Section 147Section 148Section 250
147 of the Act on the
ground that registration u/s. 12AA was granted effective from
01.04.2011, i.e., assessment year 2012-13, but the assessee has
claimed exemption u/s. 11 of the Act for the impugned assessment year,
i.e., 2010-11. There was no compliance by the assessee during the
assessment proceedings as well as in the first appellate proceedings.
Both
