S. 139 : Return of income-Permanent Account Number as association of persons-Application for new Permanent Account as charitable organisation-Earlier permanent Account Number is not surrendered-Assessment is valid. [S. 12AA, 139A, Art. 226]
vBright Educational and Welfare Society v. PCIT (2023)456 ITR 406/ 155 taxmann.com 286/ 333 CTR 427 (Pat)(HC)