RAJASTHAN NURSING COUNCIL,JAIPUR vs. THE ASSISTANT DIRECTOR OF INCOME TAX , CPC, BANGALORE

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

ba) in Sub- section (1) of section 12A is quoted as under: "the entities registered under section 12AA are required to file return of income under sub-section (4A) of section 139 of the Income-tax Act, if the total income without giving effect to the provisions of sections 11 and 12 exceeds the maximum amount which is not chargeable

SUNIL CHOUDHARY,JAIPUR vs. ITO, WARD 6(5), JAIPUR , JAIPUR

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

ba) in Sub- section (1) of section 12A is quoted as under: "the entities registered under section 12AA are required to file return of income under sub-section (4A) of section 139 of the Income-tax Act, if the total income without giving effect to the provisions of sections 11 and 12 exceeds the maximum amount which is not chargeable

INSTITUTE MANAGEMENT COMMITTEE ITI JHALAWAR ,JHALAWAR vs. ITO WARD JHALAWAR, JHALAWAR

The appeals of the assessee are hereby allowed

ba) in Sub section (1)\nof section 12A is quoted as under:\n\"the entities registered under section 12AA are required to file return of income under\nsub-section (4A) of section 139 of the Income-tax Act, if the total income without giving\neffect to the provisions of sections 11 and 12 exceeds the maximum amount which

INSTITUTE MANAGEMENT COMMITTEE ITI JHALAWAR,JHALAWAR vs. ITO WARD JHALAWAR, JHALAWAR

The appeals of the assessee are hereby allowed

ba) in Sub section (1)\nof section 12A is quoted as under:\n\"the entities registered under section 12AA are required to file return of income under\nsub-section (4A) of section 139 of the Income-tax Act, if the total income without giving\neffect to the provisions of sections 11 and 12 exceeds the maximum amount which

SHRI NAMDEV SAMAJ TANK SHASTRIYA VIKAS SAMITI AND SHODH SANSTHAN,NEW HOUSING BOARD KISHANGARH vs. ITO EXEMPTION, JAIPUR ROAD AJMER

In the result, the appeal of the assesee is allowed

Bench: SHRI SANDEEP GOSAIN (Judicial Member), DR MITHA LAL MEENA (Accountant Member)

trust registered u/s 12A bearing registration no. AAIAS1835L/08/2016-17/S-333/12AA dated 31- 3-2017 and also registered u/s 80G bearing registration no. AAIAS1835L/08/2017-18/S-062/80G. The assessee filed return of income for AY 2020-21 on 29-05-2021 which was processed by CPC u/s 143(1) on 21-03-2022. In the return of income the assessee has shown the gross receipts