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![Retrospective Amendment Inapplicable: ITAT Allows ₹2.32 Lakh Deduction for Trust’s Accumulated Fund Utilisation [Read Order] Retrospective Amendment Inapplicable: ITAT Allows ₹2.32 Lakh Deduction for Trust’s Accumulated Fund Utilisation [Read Order]](https://images.taxscan.in/h-upload/2025/07/10/500x300_2062465-retrospective-amendment-taxscan.webp)
Retrospective Amendment Inapplicable: ITAT Allows ₹2.32 Lakh Deduction for Trust’s Accumulated Fund Utilisation [Read Order]
The Ahmedabad Bench of the Income Tax Appellate Tribunal ( ITAT ) and deleted the adjustment made by the Central Processing Centre (CPC), held that...