WHOLE SALE CLOTH MERCHANT ASSOCIATION ,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE KOTA , KOTA

In the result, the appeals of the assessee in ITA no

12A of the I.T. Act,\n1961. The total income of the trust (before allowing exemption under sections\n11 and 12) exceeds the maximum amounts which is not chargeable to tax, it is\nrequired to file its return in Form ITR-7, before the date specified in section\n139. However, no return of income was filed. There was information with

WHOLE SALE CLOTH MERCHANT ASSOCIATION ,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE KOTA , KOTA

12A of the I.T. Act,\n1961. The total income of the trust (before allowing exemption under sections\n11 and 12) exceeds the maximum amounts which is not chargeable to tax, it is\nrequired to file its return in Form ITR-7, before the date specified in section\n139. However, no return of income was filed. There was information with

INCOME TAX OFFICER (EXEMPTION), JAIPUR vs. M/S APOLLO ANIMAL MEDICAL GROUP TRUST, JAIPUR

In the result, the grounds of appeal taken by the Revenue are dismissed

147 and thus, the notice issued under section 148 and consequent reassessment proceedings are quashed and set-aside. 19. Now, we refer to the appeal filed by the Revenue wherein the findings of the ld CIT(A) have been challenged. 20. In this regard, the ld DR relied on the findings of the AO and our reference was drawn