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1 result for “charitable trust”+ Section 234Dclear

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Key Topics

Section 12A4

HARYANA SARASWATI HERITAGE DEVELOPMENT BOARD,PANCHKULA, HARYANA vs. DCIT/ACIT(E)(CIRCLE-2) CHANDIGARH, CHANDIGARH

In the result, appeal of the assessee is allowed for statistical purposes

ITA 962/CHANDI/2025[2017-18]Status: DisposedITAT Chandigarh28 Nov 2025AY 2017-18
Section 11Section 12ASection 142(1)Section 143(2)Section 164(3)Section 270A

234D, and 244A, and tax was directed to be computed\nat the maximum marginal rate, as per section 164(3) of the Act.\n4.\nAgainst the order of the AO the assessee went in appeal before the Ld.\nCIT(A) examined all the grounds of appeal and noted that although the\nassessee had obtained registration under section 12AA with retrospective