Search: condonation of delay

2 results for “condonation of delay”+ Section 12A(1)(ba)clear

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Key Topics

Section 115 Section 12A3 Section 1393 Section 1192 Exemption2 Condonation of Delay2

KARNATAKA CHINMAYA SEVA TRUST,BENGALURU vs. DCIT-(EXEMPTIONS) CIRCLE-1, BANGALORE

In the result, appeal filed by the assessee is allowed

ITA 1267/BANG/2024[2016-17]Status: DisposedITAT Bangalore14 May 2025AY 2016-17

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessmentyear:2016-17

For Appellant: Sri N. Suresh, A.RFor Respondent: Ms. Neha Sahay, D.R

Section 250Section 253(5)

ba) in sub- section (1) of section 12A of the Act, the CBDT has clarified that for a Trust registered u/s 12AA of the Act to avail the benefit of exemption u/s 11 of the Act shall inter-alia file its return of income within the time allowed u/s 139 of the Act. Accordingly, it is directed that the orders

M/S. H M V EDUCATIONAL CULTURAL & SOCIAL TRUST, ,BANGALORE vs. THE INCOME TAX OFFICER[EXEMPTIONS], WARD-1, BANGALORE

In the result, appeal of the assessee is partly allowed