SHRI RAJKOT VISHASHRIMALI JAIN SAMAJ ,RAJKOT vs. THE ITO, EXEMPTION WARD-1, RAJKOT, RAJKOT
In the result, appeal of the assessee is allowed
ITA 256/RJT/2022[2020-21]Status: DisposedITAT Rajkot13 Mar 2023AY 2020-21
Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)
For Appellant: Shri G.R. Sanghavi, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 11Section 119(2)(b)Section 12ASection 139Section 143Section 143(1)Section 250Section 288
charitable trust for past 30 years who substantially satisfied condition for availing benefit of exemption, assessee could not be denied exemption merely on bar of limitation to submit Form no. 10, especially, when legislature had conferred wide discretionary powers to condone such delay on authorities concerned. In the case of Jaya Educational Trust v
I.T.A No. 256/Rjt/2022
