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1 result for “reassessment”+ Section 80G(5)(iii)clear

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Key Topics

Section 80G2

DR PANDHIS SMALL IDEAS GREAT IDEAS TRUST,LUDHIANA vs. CIT EXEMPTIONS CHANDIGARH, CHANDIGARH

The appeal of the assessee is dismissed as withdrawn

ITA 193/CHANDI/2024[2024-25]Status: DisposedITAT Chandigarh13 Sept 2024AY 2024-25

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: None (Withdrawal Application)For Respondent: Smt. Kusum Banasal, CIT, DR
Section 80G

iii) of the first proviso of section 80G (5) of the Income Tax Act, 1961. The issuance of this circular effectively addresses the primary grounds on which the appeal was based. In light of this significant development and the subsequent rectification of the issue that led to the rejection of registration, we have reassessed