PR. COMMISSIONER OF INCOME TAX, vs. SMT. PALLAVI MISHRA,
ITA/10/2022HC Rajasthan14 Nov 2024
Bench: AVNEESH JHINGAN,UMA SHANKER VYAS
Section 12Section 12ASection 260A
charitable and
religious in nature, whereas it is only religious in nature. Therefore, it is
submitted that the appeal deserves to be allowed.
5.
We have heard learned counsel for the appellant, considered the
submission and also went through the material available on record minutely
and thoroughly.
6.
Section 12AA(1)(b)(i) of the IT Act states as under