2 results for “charitable trust”+ Section 263(2)clear
Sorted by relevance
Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./I.T.A No. 67/Ahd/2016/Srt िनधा"रण वष"/Assessment Year : Sigma Institute Of Technology & Vs. Pr. Commissioner Of Engineering , Income-Tax (Central), At Bakrol, Near Madhav Nagar, Surat. Ajwa-Nimeta Road, Tal. Waghodia, Dist. Vadodara-390010 Pan: Aajts7182G अपीलाथ" Appellant ""यथ"/Respondent
2) The Ld. Para. CIT (Central), Surat has erred in law and in facts in considering that the operation of the provisions of Section.13 for authorizing the cancellation of the registration of Trust u/s. 12AA(3) is brought on statute effective from 01.10.2014 and as such the same could not have been applied. 3) The action