2 results for “condonation of delay”+ Section 12(1)(ac)clear
Sorted by relevance
In the result, both the appeals of the assessee are allowed
Bench: SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY (Accountant Member)
ac) of sub section (1) of Section 12A deserved to be granted. 3. BECAUSE various adverse observations made by the CIT in the impugned order particularly that - i) no expenditure has been incurred on the objects as mentioned in the trust deed of the assessee; ii) expenses on food distribution are not as per object of the assesse trust