Search: penalty u/s 271

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Section 271(1)(c)4 Section 44A4 Section 12A(1)(b)4 Section 2502 Section 142 Charitable Trust2 Exemption2 Penalty2 Addition to Income2

SHALOM CHARITABLE MINISTRIES OF INDIA,PALAKKAD vs. ITO (EXEMPTION), THRISSUR

ITA 545/COCH/2025[2011-12]Status: DisposedITAT Cochin10 Sept 2025AY 2011-12

Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: NoneFor Respondent: Smt. Leena Lal, Sr. DR

Section 12A(1)(b)Section 14Section 250Section 271(1)(c)Section 44A

section 44AB is to compute proper taxable income and that purpose is achieved to a larger extent by the audit performed u/s. 12A(1)(b) of the Act. 6) For these amongst other grounds that may be permitted to be raised and additional evidences adduced at the time of hearing or before and it is prayed that justice be done