SHRI MANAV VIKAS FOUNDATION,CHAMARAJ, TL. VADHAVAN vs. ITO, WARD-2(EXEMP), AHMEDABAD
In the result, the appeal of the asessee is allowed
ITA 723/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad23 Feb 2026AY 2020-21
For Appellant: Shri Mehul K. Patel, AdvocateFor Respondent: Smt. Kakoli Uttam Ghosh, Sr. DR
Section 11Section 11(1)(a)Section 11(1)(d)Section 119(2)(b)Section 124(1)(b)Section 12ASection 12A(1)(b)Section 139(1)Section 143(1)Section 250
Capital expenditure amounting to Rs.3,02,379 since in the absence of being assessed u/s 11 the appellant would need to be assessed as an AOP and expenses for the objects of the Trust cannot be disallowed. Furthermore, the appellant also requested to keep the present appeal proceedings in abeyance till the disposal of condonation application filed u/s 119(2
