CIT (EXEMPTION) , KOLKATA vs. HARNARAYAN RAJDULARI DEVI TAPARIA - CHARITABALE TRUST

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

2(15) of the Act, 1961. 8. The only ground on which the CIT(E) rejected the application of the respondent trust for registration under Section 12AA of the Act, 1961 is that the trust has not yet started its activities. The ITAT has set aside the order of the CIT(E) holding as under: “4. We have heard rival

PRINCIPAL COMMISSIONER OF INCOME TAX 3 KOLKATA vs. M/S. BRITANIA INDUSTRIES LTD