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Documents citing Dera Baba Bhai Gurdas Ji Udasin Trust ... vs Income Tax Officer Ward-1(4), Mansa on 22 June, 2022

Idara Auqaf Aslamia Trust, Jammu & ... vs Income Tax Officer Ward Anantnag, Jammu ... on 31 January, 2023

In factual matrix, in the referred case of the ld. Counsel in the case of Dera Baba Bhai Gurdas Ji Udasin Trust v. ITO in ITA Nos. 228 & 229/Asr/2019 is not similar with the impugned appeal. In argument the ld. counsel is claiming that the assessee-trust is eligible for deduction u/s 10(23C)(iiiad) of the Act, APB pg. 4. The issue was not taken care any of the Revenue Authorities in their orders. We remand back the issue to ld. CIT(A) for further adjudication denavo on light of application section 10(23C)(iiiad) of the Act on assessee trust. The assessee should get reasonable opportunity during the hearing.
Income Tax Appellate Tribunal - Amritsar Cites 19 - Cited by 0 - Full Document
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