UMRAO SINGH SMARAK SAMITI,ALLAHABAD vs. ITO, CPC, BANGALORE, BANGALORE
In the result, appeal filed by assessee in ITA No
ITA 38/ALLD/2022[2018-19]Status: HeardITAT Allahabad23 Feb 2023AY 2018-19
Bench: Shri Vijay Pal Rao & Shri Ramit Kochar
For Appellant: NoneFor Respondent: Shri Rabin Chaudhari, CIT DR
Section 11Section 12ASection 143(1)Section 154
12A(1)(b) of Income tax Act read with 1st Proviso to Rule 12(2) of the Income Tax Rules, where the total income of the trust or institution without giving effect to the provisions of section 11 and section 12 exceeds the maximum amount which is not chargeable to income tax, the audit report in Form