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1 result for “condonation of delay”+ Section 12A(1)(c)clear

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Key Topics

Section 13(1)(c)5Section 13(3)4Section 12A3

SURYA CHARITABLE TRUST,,VARANASI vs. CIT (E), LUCKNOW

ITA 142/ALLD/2018[2017-2018]Status: DisposedITAT Varanasi13 Oct 2022AY 2017-2018
For Appellant: NoneFor Respondent: Shri R.K. Vishwakarma, CIT DR
Section 11Section 12ASection 12A(1)Section 13(1)(c)Section 13(3)

c) read with Section 13(3) of the 1961 Act, and hence the assessee is not eligible for exemption u/s 11 of the 1961 Act. The ld. CIT(E) also observed that assessee has not produced, books of accounts , bank statements , vouchers in respect of expenses claimed to verify the objects and activities of the assessee