APNA GHAR ASHRAM,JODHPUR vs. DDIT, CPC / ITO, WARD (EXEMPTION), BANGALORE / JODHPUR
In the result, appeal of the Assessee is allowed
ITA 730/JODH/2024[2022-23]Status: DisposedITAT Jodhpur02 Jun 2025AY 2022-23
Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)
For Appellant: Shri Rajendra Jain, AdvocateFor Respondent: Shri Karni Dan, Addl. CIT(Sr. D.R)
Section 11Section 12ASection 143(1)
charitable trust registered under section 12A of the Income Tax Act, filed its return of income for the assessment year 2022–23 on 27.09.2022, declaring nil income after claiming exemption under section 11. The trust had its accounts audited as required under section 12A(b), and an audit report in Form 10B was issued by a Chartered Accountant