WORLDWELFARE HEALTH FEDERATION,JAIPUR vs. COMMISSIONER OF INCOME TAX(EXEMPTION), JAIPUR
In the result the appeal of the assessee is allowed for statistical
ITA 350/JPR/2023[2022-23]Status: DisposedITAT Jaipur12 Sept 2023AY 2022-23
Bench: Rejecting The Application For Registration U/S 12Ab. No Show Cause Notice Before The Rejection Of The Application Was Issued To The Assessee. 3. That The Ld. Cit(Exemption) Has Not Given Adequate Time For Submitting Responses To Notices U/S 133(6). Notices Were Issued On 24/03/2023 (Friday) To Three Parties & Without Waiting For Their Responses, The Order Of Rejection Was Issued On 28/03/2023 (Tuesday) In A Hurried Manner. 4. Appellant Craves The Right To Add, Alter, Modify Or Amend In Any Manner The Grounds Of Appeal On Or Before The Hearing.”
For Appellant: Sh. Praveen Saraswat (CA)For Respondent: Sh. Ajay Malik (CIT)
Section 12ASection 133(6)
194C or any other appropriate section. Deductee i.e. appellant has to claim the TDS Credit appearing in 26AS /TDS certificate by filing the ITR, irrespective of the Section used for TDS.
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Worldwelfare Health Federation vs. CIT (E)
b) Secondly, the deduction u/s 194JB or any other section, can not determine/change the nature of the transaction in the hands
