ITA 2117/BANG/2026 SRI SHIVAGANGA YOGA CENTRE

Parties Involved

Facts Summary

The assessee, a public charitable trust, filed its return of income on 15.02.2021, which was treated as defective. The CPC issued an order under section 143(1) on 21.03.2022, raising a demand of Rs. 3,00,650/-. The assessee filed a corrected return on 31.03.2023, which was processed by the CPC on 30.12.2023, disallowing the application and accumulation of income under section 11 of the Act. The assessee appealed to the CIT(A), which upheld the disallowance. The assessee argued that it had a valid registration under section 12A of the Act for the year under consideration, but the CIT(A) did not consider the original registration certificate dated 14.11.2007.…

Legal Issues

• 1. Denial of exemption under section 11 of the Act

Judgment Outcome

Decided in favour of Assessee.

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