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2 results for “disallowance”+ Section 272A(2)(e)clear

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Key Topics

Section 1013Section 1394Section 1443Section 139(1)3Section 80P2Section 142(1)2Cash Deposit2Demonetization2Exemption2Deduction

SHRI GUPTNATH BAL SHIKSHAN SAMITI MACHALPUR,MACHALPUR vs. ITO WARD RAJGARH, RAJGARH

Appeal is allowed for statistical purposes in\nterms mentioned above

ITA 313/IND/2025[2017-18]Status: DisposedITAT Indore30 Sept 2025AY 2017-18
Section 10Section 10ASection 131Section 139Section 139(1)Section 142(1)Section 144Section 270ASection 80A

272A (2)(e). On a plain reading of the relevant\nprovisions, in our opinion, failure to file the return\nunder section 139(4A) cannot be interpreted to mean that\nincome cannot to be computed in the case of a charitable trust\nunder section 11 of the Act. During the relevant\n assessment years impugned in these appeals, there

2
Addition to Income2

HARDA NAGAR BAL VIKAS SAMITI HARDA ,SARSWATI SHISHU MANDIR vs. ITO-1, HARDA, BHOPAL

Appeal is allowed for statistical purposes in terms mentioned above

ITA 419/IND/2024[2017-18]Status: DisposedITAT Indore06 May 2025AY 2017-18
Section 10Section 115BSection 139Section 139(1)Section 142(1)(i)Section 144Section 69ASection 80P

272A (2)(e). On a plain reading of the relevant provisions, in our opinion, failure to file the return under section 139(4A) cannot be interpreted to mean that income cannot to be computed in the case of a charitable trust under section 11 of the Act. During the relevant assessment years impugned in these appeals, there is no such