SHREE VIMALJIN RELIGIOUS CHARITABLE TRUST,VAPI vs. ASSTT. DIRECTOR OF INCOME TAX, CPC, BENGALURU
In the result, appeal of the assessee is allowed for statistical purposes
ITA 239/SRT/2021[2016-17]Status: DisposedITAT Surat21 Oct 2022AY 2016-17
Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No. 239/Srt/2021 "नधा"रण वष"/Assessment Year: (2016-17) (Physical Court Hearing) Shree Vimaljin Religious Charitable Trust, Vs. The Acit, Cpc, 102, Shantinath Apartment, Nehru Street, Bangaluru. Vapi-396191. (Assessee) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aalts6046F
Section 10Section 10(23)Section 11Section 12ASection 139Section 143(1)Section 2(15)
139(4A)
Whether registered u/s 12A/12AA
Yes
Income available for application u/s. 11 Rs.22,05,475/- b) The above fact mentioned in Computation of Income is incorrect. Assessee is not registered u/s 12A/12AA of the Act. But, it has been wrongly claimed in the Computation of Income that Assessee is registered u/s 12A/12AA of the Act.
Therefore, claim