Case Law Details
Case Name : Shri Jain Shwetamber Murtipujak Sukrat Fund Kapda Committee Vs. CIT (Exemption) (ITAT Indore)
Related Assessment Year : 2019-20
Courts :
All ITAT ITAT Indore
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Jain Shwetamber Murtipujak Sukrat Fund Kaoda Committee Vs. CIT (ITAT Indore)
On perusal of the record we find that the assessee trust was incorporated in the year 1945 and even in the Permanent Account Number (PAN) allotted by the Income Tax Department the date of incorporation of the trust is 16.4.1945. The assessee has claimed that on 13.8.1973 it has filed Form No.10A under rule 17A of the I.T rules for application for registration of charitable or religious trusts u/s 12A(a) of the Act on 13.8.1973. Copy of the application is placed at page 3 of the paper book. It is also claimed that this...
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TSC Not Collected of mistake for the future