34 results for “disallowance”+ Section 12A(2)clear
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In the result, appeal of the assessee is allowed for statistical purposes
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
disallowed the claim of expenditure by taking view that the assessee failed to produce the registration certificate under section 12AA of the Act. The ld.CIT(A) also held that the assessee would have obtained the copy of registration from the office of Commissioner(Exemption) or to apply it again, which the assessee has not done. 11. Before us, the ld.AR