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1. Benefit of accumulation of income u/s.11(2) - denial of claim on non-submission of Form No.10 along with return of income - In this case, the assessee claims that...

2. Accumalation of income under 11(2) - form no. 10 - Filing of the form before assessment is not an empty formality because it is necessary to take into account its...

3. Exemption u/s 11 - delayed filing of Form No.10 - disallowance of benefit of accumulation of income as per section 11(2) - ITAT has held in a number of decisions that...

4. Exemption u/s 11- Power of AO to consider revised Form 10 - revised Form 10 for accumulation of income can be furnished in the course of assessment proceedings before...

5. Disallowance of accumulation of income u/s 11(2) - Non-filing of audit report in Form 10CCB - when there was no assessment u/s 143(3) and the fact that the assessee has...

6. Exemption u/s 11 - disallowing of the amount of accumulation made u/s.11(2) & 11(1)(a) - failure to E-filing of Form-10 in time - since admittedly, the exemption of the...

7. Accumulation of fund u/s 11(2) - Failure to submit Form 10 - information related to accumulation and purpose for utilization of accumulated income - Exemption u/s 11 not...

8. Exemption u/s 11 - A.O. denied the claim of the assessee since the Form No. 10 was not furnished before filing the return of income under section 139 of the Act. Form No....

9. Adjustment made to the income returned in the intimation made by the CPC u/s 143(1) - exemption u/s 11/12 denied as assessee had failed to furnish the necessary Form 10B...

10. Accumulation of income of 15% u/s. 11(1)(a) - AO directed to consider the net receipt (not the gross receipt) for the purpose of computation of accumulation of income of...

11. Exemption u/s 11 - the assessee trust shall not be allowed exemption owing to accumulation of income to the tune of 15% of its income as is provided under second limb of...

12. Exemption u/s 11 - enhancing the addition - accumulation of income - it is the only profits and gains derived from the incidental business of the assessee...

13. Entitlement towards general accumulations to the extent of 15% contemplated u/s 11(1)(a) - amount applied for the object of Trust already surpassed income derived from...

14. Exemption u/s 11 and 12 - assessee failed to file the Audit Report in Form 10B along with the Return of Income - None of the authorities had any occasion to verify Audit...

15. Exemption u/s 11 - Denial of carry forward of the deficit of excess of expenditure over income - there is no bar in law and there is no specific provision in the Act...