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Case Law Details

Case Name : Grih Kalyan Kendra Board Vs ITO (ITAT Delhi)
Related Assessment Year : 2013-14
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Grih Kalyan Kendra Board Vs ITO (ITAT Delhi)

The assessee is a government Board registered u/s 12A  claiming  exemption u/s 11 all along for the last many years and also later years.    During the year under consideration while filing its ROI,  Assessee was supposed to submit “YES” in the column in point B to Part A-GEN of the Return , meant to disclose date of approval/ registrations etc, to claim of benefit of exemption.  Inadvertently, the particulars with regard to claim of benefit of registration u/s 12AA und

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Author Bio

CA Vijayakumar Shetty qualified in 1994 and in practice since then. Founding partner of Shetty & Co. He is a graduate from St Aloysius College, Mangalore . View Full Profile

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