Sree Anjaneya Medical Trust v. CIT

382 ITR 399High Court2016#2452 most cited

What is Sree Anjaneya Medical Trust v. CIT authority for?

The registration of a trust under Section 12A or 12AA does not involve an examination of the trust's actual application of funds or the ethical background of its settlors. The proper stage for such an examination is during the assessment proceedings.

47

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2012 to 2025.

Also referred to as

Sree Anjaneya Medical Trust v. CIT · Section 12A · Section 12AA · registration of trust · charitable purpose · application of funds · assessment proceedings · Commissioner of Income Tax

Sections most often in play

Section 11Section 2(15)Section 10(20A)Section 12ASection 13(3)Section 154Section 12AASection 13
Read the full judgment

Issues it is cited on

section 10(20a)section 4(2)section 10(20)section 58section 12aa(3)section 60section 11(5)section 55section 13(3)section 13(1)(c)cancellation of registrationsection 11(1)(a)

Judgments citing Sree Anjaneya Medical Trust v. CIT

Kerala State Ex Servicemen Development and Rehabilitation Corporation, Trivandrum vs. Commissioner of Income Tax (Exemption), Kochi

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 420/COCH/2024[2024-2025]Status: DisposedITAT Cochin10 Jun 2025AY 2024-2025

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.Assessment Year : Na

For Appellant: None
Section 12ASection 12A(1)(ac)Section 2(15)Section 215Section 25

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : COCHIN BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment Year : NA Kerala State Ex-Servicemen Development and Rehabilitation Corporation, Tc 25/838 Vimal Mandir, The Commissioner of Opposite Amritha Hotel, Income Tax (Exemption), Thycaud, Kochi. Trivandrum – 695 014. Vs. Kerala. PAN: AABTK2648H APPELLANT RESPONDENT Assessee by : None : Shri Suresh Sivanandan, Revenue by IRS, CIT-DR Date of Hearing : 12-03-2025 Date of Pronouncement : 10-06-2025 ORDER PER SOUNDARARAJAN K., JUDICIAL MEMBER This is an appeal…

Moradabad Development Authority, Moradabad vs. Dy. CIT(Exemption), Lucknow

In the result, ITA No. 1071/Del/2020, ITA No

ITA 1073/DEL/2020[2016-17]Status: DisposedITAT Lucknow31 Jan 2025AY 2016-17

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

For Appellant: Ms. Shweta Mittal, C.A. & Sh. Mradul Agarwal C.AFor Respondent: Sh. Mazahar Akram, CIT DR
Section 11Section 12ASection 13Section 154Section 2(15)Section 250

…ch has submitted an application for registration, was an investigation that had to be gone into subsequently at the time of assessment by the ld. AO. The same view had been taken by the Hon’ble Kerela High Court and Sree Anjaneya Medical Trust, vs. CIT (2016) 382 ITR 399 and DIT vs. Garden City Educational Trust (2010) 191 taxman 238 (Karnataka). Furthermore, the ld. AO held, that it still stood that the Hon’ble Apex Court had rejected the SLP of M/s Jammu Development Authority and upheld the decision of the Jammu & Kashmir High Court by rejecting the SLP on Jammu Development Authority. Furthermore, he observed t…

Moradabad Development Authority, Moradabad vs. DCIT(Exemption), Lucknow

In the result, ITA No. 1071/Del/2020, ITA No

ITA 1072/DEL/2020[2015-16]Status: DisposedITAT Lucknow31 Jan 2025AY 2015-16

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

For Appellant: Ms. Shweta Mittal, C.A. & Sh. Mradul Agarwal C.AFor Respondent: Sh. Mazahar Akram, CIT DR
Section 11Section 12ASection 13Section 154Section 2(15)Section 250

…ch has submitted an application for registration, was an investigation that had to be gone into subsequently at the time of assessment by the ld. AO. The same view had been taken by the Hon’ble Kerela High Court and Sree Anjaneya Medical Trust, vs. CIT (2016) 382 ITR 399 and DIT vs. Garden City Educational Trust (2010) 191 taxman 238 (Karnataka). Furthermore, the ld. AO held, that it still stood that the Hon’ble Apex Court had rejected the SLP of M/s Jammu Development Authority and upheld the decision of the Jammu & Kashmir High Court by rejecting the SLP on Jammu Development Authority. Furthermore, he observed t…

Moradabad Development Authority, Moradabad vs. DCIT(Exemption), Lucknow

In the result, ITA No. 1071/Del/2020, ITA No

ITA 1071/DEL/2020[2014-15]Status: DisposedITAT Lucknow31 Jan 2025AY 2014-15

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

For Appellant: Ms. Shweta Mittal, C.A. & Sh. Mradul Agarwal C.AFor Respondent: Sh. Mazahar Akram, CIT DR
Section 11Section 12ASection 13Section 154Section 2(15)Section 250

…ch has submitted an application for registration, was an investigation that had to be gone into subsequently at the time of assessment by the ld. AO. The same view had been taken by the Hon’ble Kerela High Court and Sree Anjaneya Medical Trust, vs. CIT (2016) 382 ITR 399 and DIT vs. Garden City Educational Trust (2010) 191 taxman 238 (Karnataka). Furthermore, the ld. AO held, that it still stood that the Hon’ble Apex Court had rejected the SLP of M/s Jammu Development Authority and upheld the decision of the Jammu & Kashmir High Court by rejecting the SLP on Jammu Development Authority. Furthermore, he observed t…

Dy. CIT(Exemption), Lucknow vs. Moradabad Development Authority, Moradabad

In the result, ITA No. 1071/Del/2020, ITA No

ITA 273/LKW/2019[2014-15]Status: DisposedITAT Lucknow31 Jan 2025AY 2014-15

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

For Appellant: Ms. Shweta Mittal, C.A. & Sh. Mradul Agarwal C.AFor Respondent: Sh. Mazahar Akram, CIT DR
Section 11Section 12ASection 13Section 154Section 2(15)Section 250

…ch has submitted an application for registration, was an investigation that had to be gone into subsequently at the time of assessment by the ld. AO. The same view had been taken by the Hon’ble Kerela High Court and Sree Anjaneya Medical Trust, vs. CIT (2016) 382 ITR 399 and DIT vs. Garden City Educational Trust (2010) 191 taxman 238 (Karnataka). Furthermore, the ld. AO held, that it still stood that the Hon’ble Apex Court had rejected the SLP of M/s Jammu Development Authority and upheld the decision of the Jammu & Kashmir High Court by rejecting the SLP on Jammu Development Authority. Furthermore, he observed t…

M/S U.P Awas Evam Vikas Parishad, Lucknow vs. Deputy Commissioner of Income Tax (Exemption), Lucknow

In the result, the appeals of the assessee are partly allowed whereas the Cross Objections of the Revenue are partly allowed for statistical purposes

ITA 701/LKW/2019[2017-18]Status: DisposedITAT Lucknow10 Jun 2022AY 2017-18

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12Section 12ASection 13(8)Section 2(15)

…ution which has submitted application for registration. That is an investigation to be gone subsequently at the time of assessment by Assessing Authority. In this regard, reliance is placed on Kerala High Court in Sree Anjaneya Medical Trust Versus CIT (2016) 382 ITR 399 and Karnatka High Court in Commissioner of Income Tax and others Versus Sri Gururaja Seva Samithi decided on 3.7.2015 and some other authorities which we may discuss in detail at appropriate stage. 32. Though arguments have been advanced in a much wider compass, but we find that real dispute is whether respondents- authorities would satisfy term…

M/S U.P Awas Evam Vikas Parishad, Lucknow vs. Deputy Commissioner of Income Tax (Exemption), Lucknow

In the result, the appeals of the assessee are partly allowed whereas the Cross Objections of the Revenue are partly allowed for statistical purposes

ITA 166/LKW/2019[2016-17]Status: DisposedITAT Lucknow10 Jun 2022AY 2016-17

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12Section 12ASection 13(8)Section 2(15)

…ution which has submitted application for registration. That is an investigation to be gone subsequently at the time of assessment by Assessing Authority. In this regard, reliance is placed on Kerala High Court in Sree Anjaneya Medical Trust Versus CIT (2016) 382 ITR 399 and Karnatka High Court in Commissioner of Income Tax and others Versus Sri Gururaja Seva Samithi decided on 3.7.2015 and some other authorities which we may discuss in detail at appropriate stage. 32. Though arguments have been advanced in a much wider compass, but we find that real dispute is whether respondents- authorities would satisfy term…

M/S U.P Awas Evam Vikas Parishad, Lucknow vs. Deputy Commissioner of Income Tax (Exemption), Lucknow

In the result, the appeals of the assessee are partly allowed whereas the Cross Objections of the Revenue are partly allowed for statistical purposes

ITA 165/LKW/2019[2015-16]Status: DisposedITAT Lucknow10 Jun 2022AY 2015-16

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12Section 12ASection 13(8)Section 2(15)

…ution which has submitted application for registration. That is an investigation to be gone subsequently at the time of assessment by Assessing Authority. In this regard, reliance is placed on Kerala High Court in Sree Anjaneya Medical Trust Versus CIT (2016) 382 ITR 399 and Karnatka High Court in Commissioner of Income Tax and others Versus Sri Gururaja Seva Samithi decided on 3.7.2015 and some other authorities which we may discuss in detail at appropriate stage. 32. Though arguments have been advanced in a much wider compass, but we find that real dispute is whether respondents- authorities would satisfy term…

Astt. Commissioner of Income Tax (Exemption), Lucknow vs. M/S U.P Awas Evam Vikas Parishad, Lucknow

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 24/LKW/2017[2010-11]Status: DisposedITAT Lucknow08 Jun 2022AY 2010-11

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12ASection 143(3)Section 15Section 2(15)

…ution which has submitted application for registration. That is an investigation to be gone subsequently at the time of assessment by Assessing Authority. In this regard, reliance is placed on Kerala High Court in Sree Anjaneya Medical Trust Versus CIT (2016) 382 ITR 399 and Karnatka High Court in Commissioner of Income Tax and others Versus Sri Gururaja Seva Samithi decided on 3.7.2015 and some other authorities which we may discuss in detail at appropriate stage. 32. Though arguments have been advanced in a much wider compass, but we find that real dispute is whether respondents- authorities would satisfy term…

Astt. Commissioner of Income Tax (Exemption), Lucknow vs. M/S U.P Awas Evam Vikas Parishad, Lucknow

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 23/LKW/2017[2009-10]Status: DisposedITAT Lucknow08 Jun 2022AY 2009-10

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12ASection 143(3)Section 15Section 2(15)

…ution which has submitted application for registration. That is an investigation to be gone subsequently at the time of assessment by Assessing Authority. In this regard, reliance is placed on Kerala High Court in Sree Anjaneya Medical Trust Versus CIT (2016) 382 ITR 399 and Karnatka High Court in Commissioner of Income Tax and others Versus Sri Gururaja Seva Samithi decided on 3.7.2015 and some other authorities which we may discuss in detail at appropriate stage. 32. Though arguments have been advanced in a much wider compass, but we find that real dispute is whether respondents- authorities would satisfy term…

Astt. Commisioner of Income Tax (Exemption), Lucknow vs. M/S U.P Awas Evam Vikas Parishad, Lucknow

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 211/LKW/2017[2014-15]Status: DisposedITAT Lucknow08 Jun 2022AY 2014-15

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12ASection 143(3)Section 15Section 2(15)

…ution which has submitted application for registration. That is an investigation to be gone subsequently at the time of assessment by Assessing Authority. In this regard, reliance is placed on Kerala High Court in Sree Anjaneya Medical Trust Versus CIT (2016) 382 ITR 399 and Karnatka High Court in Commissioner of Income Tax and others Versus Sri Gururaja Seva Samithi decided on 3.7.2015 and some other authorities which we may discuss in detail at appropriate stage. 32. Though arguments have been advanced in a much wider compass, but we find that real dispute is whether respondents- authorities would satisfy term…

Astt. Commisioner of Income Tax (Exemption), Lucknow vs. M/S U.P Awas Evam Vikas Parishad, Lucknow

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 210/LKW/2017[2013-14]Status: DisposedITAT Lucknow08 Jun 2022AY 2013-14

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12ASection 143(3)Section 15Section 2(15)

…ution which has submitted application for registration. That is an investigation to be gone subsequently at the time of assessment by Assessing Authority. In this regard, reliance is placed on Kerala High Court in Sree Anjaneya Medical Trust Versus CIT (2016) 382 ITR 399 and Karnatka High Court in Commissioner of Income Tax and others Versus Sri Gururaja Seva Samithi decided on 3.7.2015 and some other authorities which we may discuss in detail at appropriate stage. 32. Though arguments have been advanced in a much wider compass, but we find that real dispute is whether respondents- authorities would satisfy term…

Astt. Commisioner of Income Tax (Exemption), Lucknow vs. M/S U.P Awas Evam Vikas Parishad, Lucknow

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 165/LKW/2017[2012-13]Status: DisposedITAT Lucknow08 Jun 2022AY 2012-13

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12ASection 143(3)Section 15Section 2(15)

…ution which has submitted application for registration. That is an investigation to be gone subsequently at the time of assessment by Assessing Authority. In this regard, reliance is placed on Kerala High Court in Sree Anjaneya Medical Trust Versus CIT (2016) 382 ITR 399 and Karnatka High Court in Commissioner of Income Tax and others Versus Sri Gururaja Seva Samithi decided on 3.7.2015 and some other authorities which we may discuss in detail at appropriate stage. 32. Though arguments have been advanced in a much wider compass, but we find that real dispute is whether respondents- authorities would satisfy term…

Astt. Commisioner of Income Tax (Exemption), Lucknow vs. M/S U.P Awas Evam Vikas Parishad, Lucknow

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 164/LKW/2017[2011-12]Status: DisposedITAT Lucknow08 Jun 2022AY 2011-12

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12ASection 143(3)Section 15Section 2(15)

…ution which has submitted application for registration. That is an investigation to be gone subsequently at the time of assessment by Assessing Authority. In this regard, reliance is placed on Kerala High Court in Sree Anjaneya Medical Trust Versus CIT (2016) 382 ITR 399 and Karnatka High Court in Commissioner of Income Tax and others Versus Sri Gururaja Seva Samithi decided on 3.7.2015 and some other authorities which we may discuss in detail at appropriate stage. 32. Though arguments have been advanced in a much wider compass, but we find that real dispute is whether respondents- authorities would satisfy term…

Astt. Commissioner of Income Tax (Exemption), Lucknow vs. M/S U.P Awas Evam Vikas Parishad, Lucknow

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 631/LKW/2016[2010-11]Status: DisposedITAT Lucknow08 Jun 2022AY 2010-11

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12ASection 143(3)Section 15Section 2(15)

…ution which has submitted application for registration. That is an investigation to be gone subsequently at the time of assessment by Assessing Authority. In this regard, reliance is placed on Kerala High Court in Sree Anjaneya Medical Trust Versus CIT (2016) 382 ITR 399 and Karnatka High Court in Commissioner of Income Tax and others Versus Sri Gururaja Seva Samithi decided on 3.7.2015 and some other authorities which we may discuss in detail at appropriate stage. 32. Though arguments have been advanced in a much wider compass, but we find that real dispute is whether respondents- authorities would satisfy term…

Astt. Commissioner of Income Tax (Exemption), Lucknow vs. M/S U.P Awas Evam Vikas Parishad, Lucknow

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 630/LKW/2016[2009-10]Status: DisposedITAT Lucknow08 Jun 2022AY 2009-10

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12ASection 143(3)Section 15Section 2(15)

…ution which has submitted application for registration. That is an investigation to be gone subsequently at the time of assessment by Assessing Authority. In this regard, reliance is placed on Kerala High Court in Sree Anjaneya Medical Trust Versus CIT (2016) 382 ITR 399 and Karnatka High Court in Commissioner of Income Tax and others Versus Sri Gururaja Seva Samithi decided on 3.7.2015 and some other authorities which we may discuss in detail at appropriate stage. 32. Though arguments have been advanced in a much wider compass, but we find that real dispute is whether respondents- authorities would satisfy term…

Sambaviga Educational Trust, Sivagangai vs. CIT (Exemptions), Chennai

In the result, the appeal of the assessee is allowed under statistical purpose

ITA 2182/CHNY/2018[-]Status: DisposedITAT Chennai16 Mar 2022

Bench: Shri G. Manjunatha & Shri. Anikesh Banerjeeआयकर अपील सं./Ita No.: 2182/Chny/2018 M/S. Sambaviga Educational Trust, The Commissioner Of Income 1596, Sreenivasan Nagar, V. Tax (Exemptions), Sivagangai – 630 561. 121, Uthamar Gandhi Saalai, Nungambakkam, [Pan: Aajts 5793D] Chennai – 600 034. (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri.S. Sendamarai Kannan, Advocate ""यथ" क" ओर से/Respondent By : Shri. S. Palani Kumar, Cit सुनवाई क" तार"ख/Date Of Hearing : 08.03.2022 घोषणा क" तार"ख/Date Of Pronouncement : 16.03.2022

For Appellant: Shri.S. Sendamarai Kannan, AdvocateFor Respondent: Shri. S. Palani Kumar, CIT
Section 12ASection 139(1)

…ew of the matter, we do not see any merit in this appeal. The substantial question of law framed in tis appeal is answered in favour of the assessee and against the revenue. Accordingly, the Appeal is dismissed.” 8.2. Sree Anjaneya Medical Trust vs CIT [2016] 382 ITR 399 (ker) “IT: While granting registration to a trust, authorities is empowered to examine only genuineness of trust and its activities; during assessment only eligibility in terms of section 10,11 and 12 is to be verified as to whether or not what was professed was indeed in Deed of trust.” 8.3. CIT(Exemptions) vs Shri Sai Darbar Charitable Trut (Dh…

Sunrise Shikshan Sansthan, Sikar vs. CIT(E), Jaipur

In the result, this appeal of the assessee stands allowed

ITA 1321/JPR/2019[2019-20]Status: DisposedITAT Jaipur31 Jan 2022AY 2019-20

Bench: The Time Of Hearing.” 2. The Hearing Of The Appeal Was Concluded Through Video Conference In View Of The Prevailing Situation Of Covid-19 Pandemic.

For Appellant: Shri Mohan Choudhary (Adv)For Respondent: Shri B.K. Gupta (Pr.CIT-DR)
Section 12ASection 2(15)Section 3

…fit while granting registration. Since the assessee trust was established for educational purposes it was held that the trust is entitled to registration. (x) The Hon'ble Kerala High Court in the case of Sree Anjaneya Medical Trust vs. CIT reported in (2016) 382 ITR 399, has held that while granting registration u/s 12A only genuineness of trust is to be examined and no examination of application of funds or ethical background of settlors called for at that stage. 9 ITA 1321/JP/2019_ Sunrise Shikshan Sansthan Vs CIT(E) It is clear from a plain reading of sections 12A and 12AA that what is intended thereby is on…

Guru Teg Bahadur Eduational Trust, Jalandhar vs. Commissioner of Income Tax (Exemption), Chandigarh

ITA 301/ASR/2018[2018-19]Status: DisposedITAT Amritsar16 Aug 2021AY 2018-19

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. No. 301/Asr/2018 Assessment Year: 2018-19

Section 10Section 12Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. LALIET KUMAR, JUDICIAL MEMBER AND DR. M. L. MEENA, ACCOUNTANT MEMBER I.T.A. No. 301/Asr/2018 Assessment Year: 2018-19 Guru Teg Bahadur Educational Vs. CIT(E), Trust Gurudwara Thara Sahib, Chandigarh. Village Hazara, Distt. Jalandhar. [PAN: AAATG9403B] (Appellant) (Respendent) Appellant by Sh. Surinder Mahajan, Vikash Bhagat & K. Bhagat, ARs. Respondent by Sh. Anupam Kant Garg, CIT DR Date of Hearing 09.07.2021 Date of Pronouncement 16.08.2021 ORDER Per Dr. M. L. Meena, AM: This appeal of the assessee trust is directed against th…

Building Committee (Society), Barnala vs. CIT(E), Chandigarh

In the result, appeal of the assessee is allowed

ITA 1295/CHANDI/2019[--]Status: DisposedITAT Chandigarh18 May 2021

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-Building Committee (Society) Barnala Cit (Exemption) H.No.B-Xi-1252 Vs. Chandigarh. Mohanlal Colony Ward-19 Barnala, Punjab. Pan : Aadtb 5259 K (Applicant) (Responent) Revenue By : Smt. C Chandrakanta, Cit Dr : Shri Sudhir Sehgal, Ar Assessee By सुनवाई क" तार"ख/Date Of Hearing : 15/03/2021 घोषणा क" तार"ख /Date Of Pronouncement: 18/05/2021 आदेश/O R D E R

For Respondent: Smt. C Chandrakanta, CIT DR
Section 12ASection 2(15)

…आयकर अपील"य अ"धकरण, चंडीगढ़ "यायपीठ - चंडीगढ़। IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH - BENCH ‘A’ BEFORE S/SHRI N.K. SAINI, VICE-PRESIDENT AND RAJPAL YADAV, VICE-PRESIDENT Building Committee (Society) Barnala CIT (Exemption) H.No.B-XI-1252 Vs. Chandigarh. Mohanlal Colony Ward-19 Barnala, Punjab. PAN : AADTB 5259 K (Applicant) (Responent) Revenue by : Smt. C Chandrakanta, CIT DR : Shri Sudhir Sehgal, AR Assessee by सुनवाई क" तार"ख/Date of Hearing : 15/03/2021 घोषणा क" तार"ख /Date of Pronouncement: 18/05/2021 आदेश/O R D E R PER RAJPAL YADAV, VICE-PRESIDENT: Assessee is in appeal before the Tribunal agains…