MOEEN MEMORIAL WELFARE TRUST,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CPC, BANGLORE
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 117/SRT/2021[2015-16]Status: DisposedITAT Surat29 Mar 2022AY 2015-16
Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.117/Srt/2021 (िनधा"रणवष" / Assessment Year: (2015-16) (Virtual Court Hearing) Moeen Memorial Welfare Trust Deputy Commissioner Of Income Tax, Cpc, Bangalore Sheri Street, Opp. Petrol Pump, Vs. Olpad, Surat-394540 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadtm 2052 P (Appellant ) (Respondent)
For Appellant: Shri Sapnesh R Sheth, C.AFor Respondent: Shri H.P.Meena– CIT-DR
Section 12ASection 143(1)Section 250
charitable activities and that is why the assessee got registration under section 12AA of the Act, hence such genuine trust should be encouraged and should not be penalized for technical mistake.
Therefore, Ld. AR submits that assessee-trust has furnished petition for condonation of delay, and explained the delay is a reasonable way. Therefore, he prays the Bench that delay