ITAT Remands Case to AO for Fresh Examination of Registration Status u/s 12AA and Applicability of Sections 11 and 12 of Income Tax Act [Read Order]
At the tribunal, the delay in filing the appeal, attributed to the death of the assessee’s Authorized Representative during the COVID-19 pandemic, was condoned
The Jodhpur Bench of Income Tax Appellate Tribunal ( ITAT ) remanded the case back to the Assessing Officer ( AO ) for a fresh examination of its registration status under Section 12AA and the applicability of Sections 11 and 12 of the Income Tax Act,1961. Greenwel Children Society, the appellant-assessee, a charitable trust,filed a…
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