ITO (E) WARD 1 AHMEDABAD, AHMEDABAD vs. ACHARYA SHRI VIJAY SURENDRA SURISHWARJI JAIN TATWA GYAN SHALA, AHMEDABAD
In the result, the appeal filed by the Department is partly allowed
ITA 2334/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad21 Apr 2026AY 2018-19
Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha
For Appellant: Respondent by: Shri C Dharnidas V. S., Sr. DRFor Respondent: Shri C Dharnidas V. S., Sr. DR
Section 12ASection 139(1)Section 142(1)Section 144Section 147Section 69A
charitable trust registered under section 12A of the Income-tax Act, 1961 ("the Act").
For the assessment year 2018-19, the assessee did not file its return of income under section 139(1) of the Act. Based on information available on the Insight
Portal, the Assessing Officer noticed that the assessee had made time deposits aggregating to Rs.1