Search: disallowance

1 result for “disallowance”+ Section 12A(1)(ac)clear

Sorted by relevance

Delhi32 Kolkata23 Mumbai20 Jaipur13 Pune10 Raipur9 Chennai7 Bangalore7 Ahmedabad5 Indore4 Hyderabad3 Lucknow2 Guwahati2 SC2 Chandigarh1 Amritsar1 Surat1 Jodhpur1 Dehradun1 Cochin1

Key Topics

Section 12A7 Section 13(1)(c)4

MAA BHARTI JAN KALYAN TRUST,KOTA vs. ITO WARD EXEMPTION, UDAIPUR

In the result, both the appeals bearing ITA Nos 480 & 481/Mum/2024 are allowed for statistical purpose

ITA 487/JODH/2024[NA]Status: DisposedITAT Jodhpur30 May 2025

Bench: Dr. Mitha Lal Meena & Shri Anikesh Banerjee

For Appellant: Shri R.S. Poonia,C.AFor Respondent: Shri Ajey Malik CIT-DR

Section 12ASection 12A(1)(ac)Section 13Section 13(1)(c)Section 13(2)(c)Section 13(3)

12A(1)(ac)(iii) of the Act on the ground that the assessee violated the provisions of section 12AB(4) and section 13(1)(c) read with section 13(3) of the Act. There is no ambiguity and the Ld.CIT(E) also satisfied about the genuineness of the activity as per the provisions of section 12AB(1