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Section 115 Section 143(1)3 Section 12A2

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)

148A (d) dated 31 March 2023 and the consequent initiation of reassessment proceedings through notice under Section 148 of the Act of even date. 5.1 We also rely upon the order of the Hon’ble Gujarat High Court in case of Navjeevan Charitable Trust v. Commissioner of Income-tax (Exemption) [2024] 166 taxmann.com 725 (Gujarat) wherein it was held