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
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shall be taken by the Assessing Officer in case of such trust or institution for any assessment year preceding the aforesaid assessment year only for non-registration of such trust or institution for the said assessment year.
Provided also that provisions contained in the first and second proviso shall not apply in case of any trust or institution which