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1 - 8 of 8 (0.30 seconds)Section 12A in The Income Tax Act, 1961 [Entire Act]
Section 11 in The Income Tax Act, 1961 [Entire Act]
Section 12AB in The Income Tax Act, 1961 [Entire Act]
Section 12AA in The Income Tax Act, 1961 [Entire Act]
Section 12 in The Income Tax Act, 1961 [Entire Act]
Sri Manakula Vinayaga Educational ... vs Ito, Pondicherry on 22 February, 2018
5. Aggrieved, the assessee is in appeal before this Tribunal by citing
the decision of this Tribunal in the case of Sri Vetri Vinayagar Educational
Trust v. ITO in ITA No.903/Chny/2023 for AY 2016-17 dated 13.12.2023,
and brought to our notice that in the instant case, the Audit Report was
ITA No.1070/Chny/2025 (AY 2020-21)
Rasipuram Vivekananda Educational Trust
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Commissioner Of Income Tax vs Spic Educational Foundation on 13 September, 2019
DCIT reported in 110 Taxmann.com 11; and also the decision of the
Hon'ble jurisdictional High Court in the case of CIT v. SPIC Educational
Foundation (TCA No.1593 of 2008 dated 12.12.2018), wherein the
Hon'ble High Court has held that filing of Form 10 for accumulation of
income u/s.11(2) of the Act which was filed beyond due date couldn't
disentitle the trust from exemption claimed u/s.11 of the Act. The
ITA No.1070/Chny/2025 (AY 2020-21)
Rasipuram Vivekananda Educational Trust
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