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2 results for “penalty u/s 271”+ Section 12A(2)clear

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Delhi95Bangalore50Mumbai50Calcutta34Hyderabad31Ahmedabad31Lucknow16Jaipur16Visakhapatnam12Chandigarh11Indore10Pune9Amritsar9Allahabad8Cochin6Patna4Kolkata4Rajkot3Jodhpur2Raipur2Surat2Nagpur2

Key Topics

Section 12A12Section 1110Section 143(3)2Section 11(1)(d)2Exemption2Condonation of Delay2

PALI TEXTILE COMMON EFFLUENT TREATMENT PLANT,PALI vs. CIT, EXEMPTION, JAIPUR

In the result the appeal of the revenue in ITA No

ITA 67/JODH/2019[2016-17]Status: DisposedITAT Jodhpur22 Aug 2023AY 2016-17

Bench: Its Hearing Before Your Honour.”

Section 11Section 11(1)(d)Section 12ASection 143(3)

2) Act, 2014 issued by CBDT vide circular no. 01/2015 circulated vide F. No. 142/12/2014-TPL clearly spell out the intent of amendment. For the sake of clarity relevant portion is reproduced as below:- "8. Applicability of the registration granted to a trust or institution to earlier years 8.1. The provisions of section 12A of the Income-tax Act, before amendment

ACIT, CIRCLE (EXEMPTION), , JODHPUR vs. PALI TEXTILE COMMON EFFLUENT TREATMENT PLANT, PALI

In the result the appeal of the revenue in ITA No

ITA 294/JODH/2019[2016-17]Status: DisposedITAT Jodhpur22 Aug 2023AY 2016-17

Bench: Its Hearing Before Your Honour.”

Section 11Section 11(1)(d)Section 12ASection 143(3)

2) Act, 2014 issued by CBDT vide circular no. 01/2015 circulated vide F. No. 142/12/2014-TPL clearly spell out the intent of amendment. For the sake of clarity relevant portion is reproduced as below:- "8. Applicability of the registration granted to a trust or institution to earlier years 8.1. The provisions of section 12A of the Income-tax Act, before amendment