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Section 153D20 Section 153A8 Section 104 Section 1324 Section 1274 Section 153A(1)(a)4 Section 143(3)4 Section 153C4 Charitable Trust4 Exemption

SHRI KRISHNA EDUCATIONAL TRUST,KURUKSHETRA vs. DCIT CENTRAL CIRCLE, DEHRADUN

In the result, all the appeals of the assessee are allowed

ITA 167/DDN/2019[2008-09]Status: DisposedITAT Dehradun22 Dec 2023AY 2008-09

Section 10Section 127Section 132Section 143(3)Section 153ASection 153A(1)(a)Section 153CSection 153D

39 to 45 of 2022 dated 15.03.2023 is well founded. The question before the Hon'ble Orissa High Court is as under:- Shri Krishna Singh Educational Trust vs. DCIT "Whether on the facts and circumstances the ITAT was correct in holding that the approving authority has not applied his mind for giving approval u/s 153D?" 13. In the case before