ACIT vs. INTERNATIONAL SCHOOL OF SOCIAL WELFARE HUMAN RESOURCES,
In the result, the appeal filed by the Revenue is allowed while the Cross Objection filed by the assessee is dismissed
ITA 119/PAT/2011[2005-06]Status: DisposedITAT Patna30 Oct 2024AY 2005-06
Bench: Shri Sanjay Garg & Shri Rakesh Mishra
For Appellant: Shri Abhi Sarkar, AdvFor Respondent: Ld. DR. Lalita Kumari, Sr. DR
Section 12ASection 143(2)Section 144Section 147Section 148Section 250
12A of the Income -tax Act,
1961(for brevity, the Act hereinafter). Nor is the society approved u/s 10(23C)(vi) of the Act by 'Prescribed Authority'. During the F.Y. 2004 -
05, relevant to the assessment year 2005-06, the assessee filed its Return of Income on 31.10.2005 on a total income of NIL. Notice u/s
