ASHIRWAD CHARITABLE TRUST,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS) CIRCLE, PUNE
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 190/PUN/2024[2015-16]Status: DisposedITAT Pune20 Jun 2025AY 2015-16
Bench: Shri R.K. Panda & Ms. Astha Chandra
For Appellant: Shri Raja B. SinghFor Respondent: Shri Ramnath P. Murkunde
Section 11Section 11(1)(a)Section 11(1)(d)Section 11(2)Section 12ASection 143(3)Section 147Section 154Section 2(15)
section, the following shall also be deemed to be cases where income chargeable to tax has escaped assessment, namely:-
1. Where an assessment has been made, but-
1. Income chargeable to tax has been under assessed, or 2. Such income has been assessed at too low a rate, or 3. Such income has been made the subject of excessive relief