M/S SHYMA LAL THAPAR FOUNDATION,MOGA vs. THE INCOME TAX OFFICERII, MOGA
In the result, the assessee’s appeals are allowed for statistical purposes
ITA 592/ASR/2015[2009-10]Status: DisposedITAT Amritsar27 Mar 2018AY 2009-10
Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 644/(Asr)/2013 Assessment Year: 2010-11 I.T.A. No. 592/(Asr)/2015 Assessment Year: 2009-10
For Appellant: Sh. Jaswinder Singh (Adv.)For Respondent: Sh. Sandeep Chauhan (D.R.)
Section 11Section 12Section 12ASection 12A(1)Section 12A(2)Section 147
charitable (or religious) trust or institution, on account of the delayed grant of registration u/s.
12AA, which is thus deemed as applicable even for prior years. This, as apparent from a reading of s. 12A, follows the withdrawal of the power of condonation of the delay in applying for the said registration, erstwhile vested with the competent authority w.e.f