SOCIETY FOR ADVANCEMENT OF VILLAGE ECONOMY,GAYA vs. ACIT(EXEMPTION) CIRCLE, PATNA
In the result, the appeal filed by the assessee is partly allowed for statistical purposes
ITA 14/PAT/2018[2014-15]Status: DisposedITAT Patna09 Dec 2025AY 2014-15
Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra
Section 11Section 12ASection 13(8)Section 143(2)Section 2(15)Section 250(6)Section 28
trust is engaged in the financial inclusion by extension of banking services and as business correspondents which includes (i) disbursal of small value credit, (ii) recovery of principal/collection of interest, (iii) collection of small value deposits, (iv) sale of micro insurance/mutual fund products/other third party products and (v) receipts and delivery of small value remittances /other payment instruments. Further
