STATE HEALTH SOCIETY ASSAM,GUWAHATI vs. INCOME TAX OFFICER, (EXEMPTION), WARD-2(3), GUWAHATI

In the result, the appeals of the assessee are treated as partly allowed for statistical purposes

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

12A(2) reads as under- [Provided that where registration has been granted to the trust or institution under section 12AA, then, the provisions of sec 11 and 12 shall apply in respect of any income derived from property held under trust of any assessment year preceding aforesaid assessment year, for which assessment proceedings are pending before the assessing officer

STATE HEALTH SOCIETY ASSAM,GUWAHATI vs. INCOME TAX OFFICER (EXEMPTION), WARD-2(3), GUWAHATI

In the result, the appeals of the assessee are treated as partly allowed for statistical purposes