25 results for “disallowance”+ Section 12A(2)clear
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In the result, the grounds of appeal raised by Revenue are partly allowed
Bench: Shri Pawan Singh & Dr. Arjun Lal Saini
12A and 80G were missing in respect of two trusts. As the registration certificates of trusts namely Shri Leuva Patel Pragati Mandal and Saurashtra Patel Kelawani Mandal were not received, the Assessing Officer disallowed entire contention. During the appellate stage, the assessee furnished receipt of Leuva Patel Pragati Mandal and Saurashtra Patel Kelawani Mandal with contains the detail of registration