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2 results for “condonation of delay”+ Section 10A(2)(i)clear

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Section 1110 Section 12A5 Section 104 Section 12A(1)2 Section 2542

AKSHAY ACADEMY,INDORE, M.P. vs. THE INCOME TAX OFFICER, NFAC, DELHI, THE INCOME TAX OFFICER, NFAC, DELHI

In the result, the appeal of the assessee is allowed

ITA 199/IND/2024[2018-19]Status: DisposedITAT Indore20 Aug 2024AY 2018-19

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniakshay Academy Ito, Nfac 32 Kaimaidan Road, Delhi Khasgi Gagicha Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aadta8987B Assessee By Shri S.N. Agrawal, Ar Revenue By Shri Ram Kumar Yadav, Cit- Dr Date Of Hearing 06.08.2024 Date Of Pronouncement 20.08.2024

Section 10Section 11Section 12A

10A seeking Registration u/s 12AA of the Income Tax Act, 1961 was filed on 29.03.2019". The registration u/s 12AA was granted on 28.09.2019 only from the A.Y. 2019-20. Hence, it is clear that there is no registration u/s 12AA for the A.Y. 2018-19 and hence allowing exemption u/s 11 for the A.Y. 2018-19 does not arise

M/S CHOUHAN EDUCATION SOCIETY,BHOPAL vs. COMMISSIONER OF INCOME TAX (EXEMPTION), BHOPAL

In the result, this appeal of assessee is allowed