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Section 13(1)(b) applies only during assessment not during 12AB registration
Case Law Details
- Case Name
- Nishkalank Mahadev Koliyak Vs CIT (ITAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- NA
- Courts
- All ITAT, ITAT Ahmedabad
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Nishkalank Mahadev Koliyak Vs CIT (ITAT Ahmedabad)
ITAT Ahmedabad rules Section 13(1)(b) applies only during assessment, not registration, remands trust 12AB application to CIT(E); ITAT: Trust Registration Cannot Be Denied Solely on Grounds Applicable During Assessment; Ahmedabad Bench Remands Case, Cites Jurisdictional High Court Precedent
Ahmedabad: The Income Tax Appellate Tribunal (ITAT), Ahmedabad bench, has directed the Commissioner of Income Tax (Exemptions) [CIT(E)] to reconsider an application for registration of a trust under Section 12AB of the Income Tax Act, 196...
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