SHRI GANDHI MAULANA AZAD SHRAMJIVI ASHRA,KUTCH vs. INCOME TAX OFFICER, EXEMPTION WARD 1, RAJKOT, RAJKOT
In the result, appeals of the assessee, are allowed
ITA 612/RJT/2025[2016-17]Status: DisposedITAT Rajkot10 Mar 2026AY 2016-17
Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha
For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 10Section 10(23)(iiia)Section 11Section 139Section 142(1)Section 145(3)Section 147Section 148Section 148ASection 149(1)(b)
164 taxmann.com
414 (Bombay)
Syed Bathrudeen Mohideen Awliya v. ITO [2025] 176 taxmann.com 862
(Chennai - Trib.)
Caishen Enterprise LLP v. ACIT [2025] 176 taxmann.com 471 (Bombay)
c) The notice u/s. 148(A) has been issued by a Non-Jurisdictional AO.
1. The appellant is a registered trust u/s 12A of the Act and has been carrying out charitable activities since