Assessment proceedings commence with filing of Income Tax return

Leh Nutrition Project Vs DCIT (ITAT Amritsar)

Admittedly, the appellant Trust is continuing the charitable work in Leh region in India and duly granted registration u/s 12AA(1) of the Act, 18-03-11 (APB, Pg.-498). The Ld. AR argued that that the appellant trust having been granted registration u/s 12A vide order dated 21/07/11, therefore, the benefit of such exemption should be granted for the year under consideration also, in view of the amendment in section 12A(2) vide finance Act, 2014.

The ITAT, Pune Bench, in the

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