21 results for “charitable trust”+ Section 3(31)clear
Sorted by relevance
Key Topics
Showing 1–20 of 21 · Page 1 of 2
In the result, appeals filed by the Revenue in ITA Nos
Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble
charitable trust and was registered u/sec. 12A of the Act. Accordingly, assessee has been claiming exemption u/sec. 11 over the years and the same was allowed by the department. However, the Commissioner of Income Tax-1, Visakhapatnam had cancelled the registration of the trust u/sec. 12AA(3) w.e.f. 01/04/2009 vide his order dated 06/02/2013. During the course of assessment proceedings