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1 result for “charitable trust”+ Section 206Cclear

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Key Topics

Section 12A5Section 114

INCOME TAX OFFICER(E) WARD- 2(4), NEW DELHI, CIVIC CENTRE NEW DELHI vs. PRAKASH SEWA TRUST, PASCHIM VIHAR

ITA 4305/DEL/2024[2016-17]Status: DisposedITAT Delhi07 Jan 2026AY 2016-17

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 11Section 12ASection 143(3)

trust vis a vis subject donations made to recipient "registered" charitable organizations. 9. ON DEMURRER TOTAL LACK OF SCN INVALIDAT THE IMPUGNED ASST: As evident from cursory look to impugned asst order dated 30.12.2018 passed u/s 143(3) merely after notice u/s 142 11.10.2018 & 15.12.2018 impugned Asstt. is framed without any SCN (show cause notice) much less valid SCN being