THE COMMISSIONER OF INCOME TAX vs. M/S KRUPANIDHI EDUCATIONAL TRUST
In the result, the appeal stands dismissed
ITA/47/2013HC Karnataka22 Oct 2021
Bench: S.SUJATHA,RAVI V HOSMANI
Section 12ASection 13Section 260
ab) of sub-section (1) of section 12A, shall—
(a) call for such documents or information from
the trust or institution as he thinks necessary
in order to satisfy himself about the
genuineness of activities of the trust or
institution and may also make such inquiries
as he may deem necessary in this behalf; and
(b) after satisfying himself about
