Held that CIT(E) having granted registration under S 12AA when the appeal was pending for denial of exemption. Exemption is allowable. Followed, CIT v. Shree Shyam Mandir Committee [IT No. 234 of 2016, dt. 23rd Oct., 2017 (Raj)(HC) (AY.2010-11)
Shri Parnami Panchayat v. ITO (E) (2023) 37 NYPTTJ 1278 / (2024) 227 TTJ 603 / 234 DTR 313 / 161 taxmann.com 438 / (SMC) (Jaipur)(Trib)
S. 11 : Property held for charitable purposes-Registered under section 12AA-Applied once again-Directed to allow the exemption. [S. 12A(2), 12AA]
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