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2018 (8) TMI 1551 - HC - Income TaxExemption of income under section 11 disallowed - assessee was registered as a Trust on 24th March, 2000 and this registration was granted under Section 12A - Held that:- The sole reason as to why the Assessing Officer chose not to follow the Tribunal’s decision and disallowed claim of the assessee for exemption was that the appeal of the Revenue against the order of the Tribunal restoring the appellant’s registration under Section 12A of the Act was pending before this Court. As this Court has already dismissed the appeal, the foundation of the order of the Assessment Officer collapses automatically.
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