Case Law Details
Case Name : CIT (Exemptions) Vs Indira Trust (ITAT Kolkata)
Related Assessment Year : N.A.
Courts :
All ITAT ITAT Kolkata
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Sponsored
CIT (Exemptions) Vs Indira Trust (ITAT Kolkata)
Kolkata Bench of the Income Tax Appellate Tribunal (ITAT) has ruled that provisional registration granted under Section 12A of the Income Tax Act, 1961, should be considered as final for trusts registered before April 1, 2021. The case, CIT (Exemptions) vs Indira Trust, arose when the assessee, an already registered charitable trust, applied for final registration, believing its existing registration to be provisional. The CIT (Exemptions) rejected the application, leading to an appeal before ITAT. The Tribunal initially ruled in favo
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.