SHREE AMAR KSHATRIYA SABHA CHARITABLE TRUST ,JAMMU vs. INCOME TAX OFFICER WARD- ( EXEMPTIONS), JAMMU
In the result, the appeal of the assessee is allowed
ITA 492/ASR/2024[2020-21]Status: DisposedITAT Amritsar16 Jun 2025AY 2020-21
Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay(Hybrid Hearing) I.T.A. No. 492/Asr/2024 Assessment Year: 2020-21
Section 11Section 119Section 12(1)(b)Section 139(4)Section 143(1)Section 250
charitable trust registered u/s 12A and has substantially the satisfied the condition for availing the benefit of exemption as a trust, the same could not be denied merely on the bar of limitation in furnishing of audit report in Form 10B.i
I.T.A. No. 492/Asr/2024
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Assessment Year: 2020-21
(iii) Similar view has also been taken in the case
