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2 results for “charitable trust”+ Section 12A(1)(ab)clear

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Key Topics

Section 12A13Section 260A2Section 2(15)2

Commissioner of Income Tax-1, vs. Agricultural Market Committee,

ITTA/21/2011HC Telangana04 Mar 2011

Bench: This Court Under Section 260A Of The Income Tax Act, 1961 (Hereinafter To Be Referred As “The Act”) Against The Order Dated 16.07.2010 Passed By The Income Tax Appellate Tribunal, Chandigarh Bench-A, Chandigarh (Hereinafter To Be Referred As “The Itat”) In Ita No. 510/Chd/2010 - M/S Young Scholars Educational Society, Barnala Vs Cit, Patiala, Whereby The Order Dated 26.03.2010 Passed By The Commissioner Of Income Tax, Patiala (Hereinafter To Be Referred As “The Commissioner”) Was Quashed & The Varinder Singh 2024.05.13 10:09 I Attest To The Accuracy & Authencity Of This Order/Judgment

Section 12ASection 2(15)Section 260A

ab), the person in receipt of the income has made an application in the prescribed form and manner to the VARINDER SINGH 2024.05.13 10:09 I attest to the accuracy and authencity of this order/judgment ITA No. 21 of 2011 -7- Principal Commissioner or Commissioner, for registration of the trust or institution,— (i) where the trust or institution is registered

The Commissioner of Income Tax I vs. M/s. Biological E. Ltd.,

ITTA/270/2011HC Telangana15 Nov 2011

Bench: V.V.S.RAO,SANJAY KUMAR

Section 12ASection 2Section 2(15)

ab) of sub-section (1) of section 12A. (3) Where a trust or an institution has been granted registration under clause (b) of sub-section (1) or has obtained registration at any time under section 12A [as it stood before its amendment by the Finance (No. 2) Act, 1996 (33 of 1996)] and subsequently the Principal Commissioner or Commissioner