4 results for “charitable trust”+ Section 13(3)clear
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In the result, the appeal of the assessee is dismissed
Bench: Shri Kul Bharat & Shri Anadee Nath Misshra
3. In this case the assessee being purely educational institution its income was exempt under Section 10(23C)(iiiad) of the Income Tax Act. That due to change in law the assessee Trust was required to obtain registration under Section 12AA of the Income Tax Act. For this purpose the assessee submitted an application for registration under Section 12AA before