Dismissing the petition , the Court held that ,pendency of appeal agsint rejection of application for exemption of income was pending for next year before ITAT would not visiate the Reassessment notice for earlier years . ( AY. 2010-11 to 2014-15)
Urban Development Authority v.ITO ( 2018) 256 Taxman 237 ( Karn) (HC)
S. 147 : Reassessment- Charitable trust-Appeal agsint rejection of application for exemption of income was pending for next year- Reassessment notice for earlier years would not be vitiated by pending appeal against cancellation of application under S.13 of the Act .[ S. 11, 12AA, 13 , 148 ]