In the result, all the appeals of the assessee bearing ITA No
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
depreciation amount to Rs.44,10,065/- and amount to Rs.10,000/- for personal use of car and telephone. But the ld. CIT(A) upheld the observation of the ld. AO that the status of the assessee is a AOP due to not registered u/s 12AA of the Act. The status of the assessee was changed from registered to unregistered trust