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Case Law Details

Case Name : ACIT Vs Chaitanya Educational Trust (ITAT Hyderabad)
Related Assessment Year : 2012-13 to 2015-16
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ACIT Vs Chaitanya Educational Trust (ITAT Hyderabad)

Since the assessee has filed the certificates of the recipients with proof that the recipients have offered the income to tax in their hands, the assessee shall not be treated as an assessee in default u/s 201(1) of the Act.

FULL TEXT OF THE ITAT JUDGMENT

All are Revenue’s appeals for the A.Ys 2012-13 to 2015-16 against the order of the CIT (A)-8, Hyderabad dated 10.06.

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