SHRI SEWARAM CHARITABLE TRUST ,KOTA vs. ITO, WARD, EXEMPTION, UDAIPUR
The appeal of the assessee is allowed
ITA 7/JODH/2023[2020-21]Status: DisposedITAT Jodhpur10 Aug 2023AY 2020-21
Section 1Section 11Section 119Section 12ASection 12A(1)(ba)Section 139Section 139(4)Section 139(4)(a)Section 143(1)
12 cannot be denied to the assessee by invoking the provisions of clause (ba) to sub-sections (1) of section 12A of the Act.
M/s Gangji Shamji Chedda (Princewala) Charitable Trust