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ITAT Upholds Section 154 Rectification as Payments from Accumulated Funds to Registered Trusts Escaped Assessment
Case Law Details
- Case Name
- D. L. Shah Trust For Applied Science Vs ITO (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013-14
- Courts
- All ITAT, ITAT Mumbai
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D. L. Shah Trust For Applied Science Vs ITO (ITAT Mumbai)
Mumbai ITAT Upholds Section 154 Rectification: Payments from Accumulated Funds to Other Charitable Institutions Hit by Section 11(3)(d)
The appeals concerned a charitable trust registered under Section 12A of the Income-tax Act for Assessment Years 2013-14 and 2015-16. The dispute arose from the utilization of income accumulated under Section 11(2) of the Act and the applicability of Section 11(3)(d) to payments made to other charitable institutions registered under Section 12AA.
During the original assessment under Section 143(3), th...
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