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1 result for “charitable trust”+ Section 12A(1)(aa)clear

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Key Topics

Section 12A4Section 1483

NOBLE EDUCATIONAL SOCIETY,BHILWARA vs. ITO (EXEMTION), JODHPUR

In the result, the appeal is dismissed

ITA 168/JODH/2018[2008-09]Status: DisposedITAT Jodhpur24 Mar 2023AY 2008-09

Bench: Shri Kul Bharat & Shri Manish Borad168/Jodh/2018 (Assessment Year- 2008-09) Vs Noble Educational Society, The Ito Kuwada Road Behind Sophia (Exemption), School, Suwana Road, Ajmer Bhilwara-311001. (Appellant) (Respondent) Pan No. Aaatn5198G

Section 10(23)Section 12ASection 148Section 249(2)Section 249(3)

AA , the position of Law stands as under :¬"In case where a trust or institution has been granted registration under section 12AA of the Act, the benefit of sections 11 and 12 shall be available in respect of any income derived from property held under trust in any assessment proceeding for an earlier assessment year which is pending before