37 results for “condonation of delay”+ Section 12A(1)clear
Sorted by relevance
Key Topics
Showing 1–20 of 37 · Page 1 of 2
Bench: : The Hon’Ble Justice Surya Prakash Kesarwani
1)(b) read with Section 12A of the Income Tax Act, 1961, the concerned Commissioner/Director is not required to examine the question 7 whether the Trust has actually commenced and has, in fact, carried on charitable activities ?” and answered this question in favour of the assessee and against the revenue. Similar view was also taken by the Allahabad High Court