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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

80J(6A) and s. 12A of the Act are para materia. The ratio of the law laid down in Jaideep Industries' case (1989) (180 ITR 81) (P&H) would have been applicable to the facts of the present case as well had the CBDT not issued the Circular dt. 9th Feb., 1978, reproduced in the earlier part of the judgment