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
68 taxmann.com 250, where in, it was held that when the statute provides that registration once granted in subsequent year, the benefit of the same has to be applied in earlier assessment years for which assessment proceedings are pending before the assessing officer, unless the registration granted earlier is cancelled or refused for specific reasons. The statute also goes
