Case Law Details
Case Name : Betalish Dash Vs CIT(Exemption) (ITAT Ahmedabad)
Related Assessment Year : 2019-20
Courts :
All ITAT ITAT Ahmedabad
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Betalish Dash Vs CIT(Exemption) (ITAT Ahmedabad)
ITAT Ahmedabad held that assessee trust well aware of the denial of registration under section 12AB of the Income Tax Act will not be entitled to claim benefit of exemption under section 11 since appeal filed after delay of 1350 days which is not condoned.
Facts- The present appeal is filed by the assessee against the denial of registration under section 12AB of the Income Tax Act vide the order passed by the Commissioner of Income Tax (Exemption), Ahmedabad.
Conclusion- Held that the assessee trust has chosen to file the present appeal with a d...
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