CONFEDERATION OF PHARMA DEALERS ASSOCIATION,RAIPUR vs. COMMISSIONER OF INCOME TAX, EXEMPTION, BHOPAL
In the result, appeal of the assessee is allowed
ITA 219/RPR/2019[2019-20]Status: DisposedITAT Raipur27 Oct 2021AY 2019-20
Bench: Shri Pradip Kumar Kedia & Shri Pawan Singhआयकर अपील सं./I.T.A. No. 219/Rpr/2019)
For Appellant: Shri R. K. Singh, CIT.-D.R
Section 11Section 12Section 2(15)
56 CCH 73 (Raipur-Trib.) vii.
All India Rubber Industries Association vs. Addl.CIT & Ors.
(2018) 173 ITD 615 (Mumbai-Trib.) viii.
Confederation of Real Estate Developers Association of India vs.
ACIT (Exemption) (2021) 209 TTJ (Mumbai) 160
6.5
Dealing with scope of enquiry, the learned counsel submitted that at the time of considering the eligibility for registration under s.12AA
