https://www.taxtmi.com/highlights?id=59010 Assessment of trust - The assessee has contested that no fee was fixed by the state level fee fixation committee for the year under consideration and, therefore, computation of the excess fee by the AO, is based on presumption and without any documentary evidence in support. - CIT(A) has correctly held that once the assessee is registered u/s 12AA of the Act, the Assessing Officer has to examine applicability of section 11, 12 and 13 of the Act. No such violation has been pointed out by the learned Assessing Officer of section 11, 12 and 13 of the Act - AT en-us Mon, 02 Aug 2021 18:33:50 +0530 Mon, 02 Aug 2021 18:33:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=59010 Assessment of trust - The assessee has contested that no fee was fixed by the state level fee fixation committee for the year under consideration and, therefore, computation of the excess fee by the AO, is based on presumption and without any documentary evidence in support. - CIT(A) has correctly held that once the assessee is registered u/s 12AA of the Act, the Assessing Officer has to examine applicability of section 11, 12 and 13 of the Act. No such violation has been pointed out by the learned Assessing Officer of section 11, 12 and 13 of the Act - AT Highlights Income Tax Mon, 02 Aug 2021 18:33:50 +0530 https://www.taxtmi.com/highlights?id=59010