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
B. In the second ground of appeal the assessee has raised the objection on the action of the Assessing Officer in not permitting the benefit of Section 11 and 12
of the Income Tax act. In this respect, it is submitted that as mentioned supra, the first proviso to sub-section (2) of Section 12A clearly provides that the registration
