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Section 12A28 Section 1121 Section 139(1)14 Section 153A7 Section 10A7 Section 1327 Section 13(1)(c)7 Section 137 Charitable Trust7 Exemption

M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

ITA 255/COCH/2018[2006-07]Status: DisposedITAT Cochin27 May 2019AY 2006-07

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 10ASection 11Section 11(5)Section 12ASection 13Section 13(1)(c)Section 132Section 139(1)Section 153A

reassessment framed is therefore set aside. As a consequence the addition made is deleted. 7.4 In the case of Director of IT(Exemption) vs. Divyajyot Foundation (2010) (321 ITR 53), the Gujarat High Court relying on the decision in CIT vs. Gujarat Oil & Allied Industries (1993)109 CTR (Guj.) 272: (1993) 201 ITR 325 (Guj.) held that though the assessee