SANATANA DHARMA EDUCATIONAL AND CULTURAL SOCIETY,ALAPPUZHA vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), KOCHI, KOCHI
In the result, appeal of the assessee is allowed for statistical purpose
ITA 278/COCH/2024[2024-25]Status: DisposedITAT Cochin25 Sept 2024AY 2024-25
Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh
For Respondent: Shri Dr. S. Pandian, CIT-DR
Section 12A(1)(ac)Section 80GSection 80G(5)
ac) of the Act dated 30.01.2019.(copy filed by assessee in the paper book).
4. Thus, the only limited question before us is whether the application of the assessee was time barred or not?
To decide this question, we have to first understand the relevant statutory provisions of the Income Tax Act.
4.1
The relevant part of Section
