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Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
The ITAT remitted the matter back to the AO to re-assess the income after considering documents and submissions made by the assessee, a charitable institution serving widows and dependants of army soldiers. Despite having 12A registration, the assessee failed to file returns to claim exemption u/s 11, losing the benefit. The AO is directed to redo the assessment as per law after providing proper opportunity of hearing to the assessee regarding term deposits, renewals, cash deposits from schools and other activities. The Revenue's appeal is allowed for statistical purposes.
The ITAT remitted the matter back to the AO to re-assess the income after considering documents and submissions made by the assessee, a charitable institution serving widows and dependants of army soldiers. Despite having 12A registration, the assessee failed to file returns to claim exemption u/s 11, losing the benefit. The AO is directed to redo the assessment as per law after providing proper opportunity of hearing to the assessee regarding term deposits, renewals, cash deposits from schools and other activities. The Revenue's appeal is allowed for statistical purposes.
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