SHREE SWAMINARAYAN MANDIR TRUST ,RAMPAR vs. THE ITO, EXEMPTION WARD - 1, RAJKOT
In the result, appeal filed by the assessee is allowed for statistical purpose, in above terms
ITA 340/RJT/2024[2020-21]Status: DisposedITAT Rajkot06 Jan 2025AY 2020-21
Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.340/Rjt/2024 ("नधा"रण वष" / Assessment Year: (2020-21)
For Appellant: Shri D. M. Rindani, ARFor Respondent: Shri Abhimanyu Singh Yadav, Sr.DR
Section 10Section 11Section 12ASection 142(1)Section 143(3)Section 69A
charitable organizations. Due to absence of registration, tax liability is fastened even though they may otherwise be eligible for exemption and fulfil other substantive conditions. However, the power of condonation of delay in seeking registration was not available.
8.3 In order to provide relief to such trusts and remove hardship in genuine cases, section 12A of the Income
