16 results for “charitable trust”+ Section 2(1)(a)clear
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Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)
2. For that the learned A.O., CPC was not justified in making adjustment u/s 143(1) when CBDT vide Circular No. 2/2020 has issued beneficial circular for condonation of delay prior to processing of return. 3. For that the learned CIT(A) was not justified in holding that the exemption claimed falls under sec. 143(1)(a)(ii)-Incorrect claim