[aaykarbhavan] ITAT directs CIT(A) to consider claim under sec. 10(23C)(iiiab) after getting details of Govt. grants received by trust

ITAT directs CIT(A) to consider claim under sec. 10(23C)(iiiab) after getting details of Govt. grants received by trust

October 9, 2014[2014] 49 taxmann.com 96 (Cochin - Trib.)

IT: Registration of a trust/institution under section 12A is a condition precedent for availing benefit under sections 11 and 12

IT: Where claim of assessee under section 10(23C)(iiiab) had not been considered by Commissioner (Appeals) and details of aids said to have been received from government and annual receipts were not available on file of Tribunal, matter required readjudication

 

Regards

Prarthana Jalan

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Posted by: Prarthana Jalan <prarthanajalan@ymail.com>

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