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The Sirur Shikshan Prasarak Mandal, ... vs Acit, Exemtion Circle, Pune, Pune on 4 September, 2024
cites
The Code of Civil Procedure, 1908
Section 12 in The Income Tax Act, 1961 [Entire Act]
Section 12A in The Income Tax Act, 1961 [Entire Act]
Section 12AA in The Income Tax Act, 1961 [Entire Act]
Section 139 in The Income Tax Act, 1961 [Entire Act]
Shri.Krishnabai Ghat Trust,, Satara vs Income-Tax Officer,(Exemptions), ... on 3 May, 2019
I
therefore, following the ratio of decision in the case of Shri Krishnabai
Ghat Trust Vs. ITO (Exemptions) (supra), hold that the assessee is
eligible for exemption u/s 11 and 12 of the Act. In view of the
aforesaid, the grounds raised by the assessee are allowed."
The Income Tax Act, 1961
Section 251 in The Income Tax Act, 1961 [Entire Act]
Ito (E), New Delhi vs M/S. N.P. Goel Educational Trust, New ... on 21 December, 2017
In the light of decision passed by
the Co-ordinate Bench of this Tribunal in the case of ITO vs. P.K.
Krishnan Educational Trust in ITA No.3533/Mum/2023 order dated
07.05.2024 regarding belated filing of Form 10B, the Bench was of
the view that while processing the return Form 10B was available
with the CPC and the delay of 28 days was due to covid pandemic
should be condoned. In the instant case in hand, due date to file
Form 10B was 15th of February, 2022 and the same was filed on
30.03.2022, therefore, the delay of 43 days was occurred in filing
Form 10B and obviously it was due to covid pandemic only. The
return of income was processed by CPC on 27.10.2022, therefore,
Form 10B was very well available before CPC while processing the
concerned return of income.