RAMJIDAS BUDHRAJA CHARITABLE TRUST (SGM),CHHINDWARA vs. INCOME TAX OFFICER EXEMPTION, JABALPUR
In the result, the appeal of the assessee is dismissed
ITA 235/JAB/2025[2015-16]Status: DisposedITAT Jabalpur19 Feb 2026AY 2015-16
Bench: Shri Kul Bharat & Shri Anadee Nath Misshra
Section 10Section 11Section 11(2)Section 143(1)Section 143(3)Section 147Section 148
trust or institution which was refused registration or the registration granted to it was cancelled at thy time under Section 12AA."
The first proviso provides that when registration has been granted to the institution it shall apply to all the preceding assessment years for which the assessment proceedings are pending. In this case the registration was granted
