3 results for “charitable trust”+ Section 254(2)clear
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Bench: Shri C.M. Garg, Judicial Memebr & Shri Bhagirath Mal Biyaniआयकर अपील सं./I.T.A. No. 71/Ind/2021 ("नधा"रण वष" / Assessment Year : Na)
section 254 of the Income-tax Act, 1961 (for short, ‘the Act’). 2. The grounds of appeal raised in these appeals are identical which read as under:- “1.1 That on the facts and in the circumstances of the case and in law, the Ld. CIT (Exemption) erred in not granting of registration U/S 12AA of the Income