TILLA BABA FARID RELIGIOUS & CHARITABLE SOCIETY,FARIDKOT vs. THE INCOME TAX OFFICER(EXEMPTIONS), AMRITSAR.
In the result, the assessee’s appeal is allowed for statistical purposes, and the Revenue’s appeal is dismissed
ITA 621/ASR/2015[2012-13]Status: DisposedITAT Amritsar20 Apr 2018AY 2012-13
Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 621/(Asr)/2015 Assessment Year: 2012-13
For Appellant: Sh. S. K. Kataria (Adv.)For Respondent: Sh. Rajeev Gubgotra (D.R.)
Section 10Section 11Section 12ASection 12A(2)Section 143(3)Section 271(1)(c)Section 32Section 32(1)
b) of sub- section (1) of section 12AA or has obtained registration at any time under section 12A [as it stood before its amendment by the Finance (No.2) Act, 1996 (33 of 1996)] and the said registration is in force for any previous year, then, nothing contained in section 10 [other than clause (1) and clause (23C) thereof] shall operate