Search: penalty u/s 271

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Section 12A6 Section 1272 Section 1322

M.M. PATEL PUBLIC CHARITABLE TRUST,SOLAPUR vs. PCIT- CENTRAL, PUNE, PUNE

In the result, the appeal of the assessee is partly allowed

ITA 1130/PUN/2024[-]Status: DisposedITAT Pune21 Feb 2025

Section 12Section 127Section 12ASection 12A(1)(ac)Section 132Section 143(3)Section 153A

ac) (i) of the ITA, 1961. While so doing,\nfollowing fatal errors have crept into the actions/decisions of the\nlearned PCIT(Central). For the sake of simplicity, these two notices are\ndealt with separately as follows:\nA. 1\" notice issued u/s 12AB(4) dated 21/7/2023 Copy of the said\nnotice is given at Page-8 of the Paper-Book