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)
4) of the Act, benefit of sections 11 and 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 Vs. DCIT(E) ITA
No.1528/M/2022 order dt. 31.10.2022 (Mum.) (Trib.)
The relevant para 5 to 7 is reproduced as under
