M/S ANWAR SULTANA EDUCTIONAL TRUST,SRINAGAR vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH
ITA 140/ASR/2020[2020-21]Status: DisposedITAT Amritsar16 Aug 2021AY 2020-21
Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. No. 140/Asr/2020 Assessment Year:N/A M/S Anwar Sultana Educational Vs. Cit(E), Trust, 29 Housing Colony Sanat Chandigarh. Nagar, Srinagar. [Pan: Aafta2878M] (Appellant) (Respendent)
Section 12A
35A of the Indian Constitution followed by complete lockdown due to COVID-19, which prevented the appellant assessee to pursue his proceedings before the Ld. Commissioner of Income Tax (Exemptions) Chandigarh. In support of applicant’s matter, he has filed a written note which extracted hereunder:
The appellant namely Anwar sultana Charitable Trust is a trust solely created for imparting