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1 result for “charitable trust”+ Section 234Aclear

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Section 143(1)3

S.B. BHATTACHARJEE MEMORIAL TRUST FOR CHILDREN EDUCATION ,DIGBOI vs. ACIT, CIRCLE-1, DIBRUGARH, DIBRUGARH

In the result, the appeal of the assessee is allowed

ITA 245/GTY/2024[2022-23]Status: DisposedITAT Guwahati09 May 2025AY 2022-23

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 11Section 143(1)Section 234ASection 234C

234A of the Act at Rs. 27,760/-. 10. For that after accepting the fact that the returned income was NIL, the ld. Addl. CIT(A) was not justified in not deleting the arbitrarily charged interest u/s 234C of the Act at Rs. 1,40,188/-, which is not in accordance with the law. 11. For that the impugned order