PR COMMISSIONER OF INCOME-1 vs. M/S RASHTREEYA SIKSHANA SAMITHI TRUST
In the result grounds 3 to 5 of assessee
ITA/554/2018HC Karnataka05 Jun 2023
Bench: P.S.DINESH KUMAR,T.G. SHIVASHANKARE GOWDA
Section 11Section 12ASection 260
charitable trust registered under Section 12A of the
Income Tax Act, 19612. It has obtained approval under
Sections 11 and 12 of the Act. For A.Y.2012-13,
assessee filed returns of income declaring income
as nil. The case was selected for scrutiny and notices
under Sections 142(1) and 143(2) were issued.
Assessee filed revised returns. The difference between
