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
12 and 13, including as to its’ quantification. It has nothing to do with the time lag between the year for which the assessment proceedings are pending before the AO and the time (year) of the grant of registration u/s. 12AA.
That is, there is no correlation, much less a linear relationship, between the two defined points of time
