ASSOCIATION OF ORAL MAXILLOFACIAL SURGEONS OF INDIA,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX,WARD-1(1), PUNE, PUNE
In the result, the appeal is allowed
ITA 274/PUN/2023[2012-13]Status: DisposedITAT Pune14 Aug 2023AY 2012-13
Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No.274/Pun/2023 "नधा"रण वष" / Assessment Year : 2012-13 Association Of Oral Maxillofacial Vs. Ito (Exemptions), Surgeons Of India, Ward-1, Pune Pn 38, S.No.16, Butte Patil Classic, Prabhat Road, Erandwane, Pune 411 004 Maharashtra Pan : Aabta3313P Appellant Respondent
Section 11Section 12ASection 12A(2)Section 147Section 148Section 271(1)(c)
u/s 12A of the Act, no benefit of exemption u/s.11 was
claimed. The assessment was completed at the returned income.
Thereafter, penalty proceedings were initiated u/s.271(1)(c) of the
Act. The AO observed that the assessee was not granted
registration u/s.12A of the Act on the date of his passing the order.
He, therefore, imposed penalty amounting to Rs.2
