THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH vs M/S AMRITSAR INTERNATIONAL FOUNDATION, AMRITSAR (PAN: AABTA0422D)

ITA No. 372 of 2018 (O&M)

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

ITA No. 372 of 2018 (O&M)

Date of Decision: 14.01.2026

PR. Commissioner of Income Tax (Exemptions), Chandigarh

..... Appellant

Versus

M/s Amritsar International

..... Respondent

CORAM:- HON'BLE MRS. JUSTICE LISA GILL

HON'BLE MR. JUSTICE RAMESH CHANDER DIMRI

Present: Mr. Varun Issar, Sr. Standing Counsel

for the appellant.

Mr. Pankaj Jain, Sr. Advocate (through video conferencing)

with Mr. Divya Suri, Advocate

Mr. Sachin Bhardwaj, Advocate

for the respondent.

**** LISA GILL, J.

Present appeal has been filed under Section 260A of the Income Tax Act, challenging order dated 08.12.2017 passed by learned Income Tax Appellate Tribunal, Chandigarh Bench, in ITA No. 310/Chd/2017. 2.

THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH vs. M/S AMRITSAR INTERNATIONAL FOUNDATION, AMRITSAR (PAN: AABTA0422D)