INCOME TAX OFFICER WARD-1 EXEMPTIONS , BANGALORE vs. M/S CENTRE FPR CELLULAR AND MOLECULAR PLATFORMS , BANGALORE
In the result, the appeal filed by the revenue is dismissed
ITA 271/BANG/2018[2013-14]Status: DisposedITAT Bangalore28 Aug 2019AY 2013-14
Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadaleassessment Year : 2013-14 M/S. Centre For Cellular & Molecular Platforms, The Income Tax Officer (E), Post Bag No. 6505, Ward -1 , Vs. G.K.V.K. P.O. Bangalore. Bellary Road, Bangalore – 560 065. Pan: Aadcc8572D Appellant Respondent Assessee By : Shri V. Srinivasan, Advocate Revenue By : Shri Ujjwal Kumar, Jcit (Dr) Date Of Hearing : 14.08.2019 Date Of Pronouncement : 28.08.2019
For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri Ujjwal Kumar, JCIT (DR)
Section 11Section 12ASection 2
Trust or Institution is not registered, no action u/s. 147 shall be taken for any assessment year preceding the said assessment year.
17. The first issue before us is as to whether the two provisos to Section 12A(2) are applicable to all the appeals before us, respectively, as contended by the Id. Counsel for the assessee, or whether, since
