The Corbett Educational Society, Uttrakhand vs. CIT, Haldwani
In the result, the appeal of the assessee is dismissed
ITA 5581/DEL/2014[]Status: DisposedITAT Delhi30 Mar 2016
Bench: Sh. H.S. Sidhu & Sh. O.P. Kantassessment Year: Nil The Corbett Educational Society, Vs. Commissioner Of Income Tax, Hariyawala Chowk, Kashipur, Khurana Complex, Nainital Road, Distt.- Udham Singh Nagar, Haldwani. Uttarakhand. (Pan: Aabtt2988H ) (Appellant) (Respondent)
Section 10Section 12ASection 13(3)Section 133ASection 2(15)
…axmann 11 (P & H) 7. DIT versus JITO Channai chapterr (2012) 204 Taxmann 157 (Madras) 8. CIT versus Bharat Sewa Sansthan (2013) 217 Taxmann 337 (All) 9. CIT versus State Urban Development Agency (2013)218 Taxman 146(All) 10. CIT versus RS Bajaj society (2014) 222 Taxmann 111(All) 7. In the case of Fifth-Generation Education Society (supra), the Hon’ble High Court of Allahabad in the writ petition of the assessee society, who did not carry out any charitable activity, held that “merely because the objects of a charitable trust are general, they do not cease to be charitable. It is also not the requirement of secti…