JAN KALYAN SAMITI,GHAZIABAD vs. ITO WARD EXEMPTION, GHAZIABAD
In the result appeal filed by the assessee is allowed
ITA 5120/DEL/2025[2015-16]Status: DisposedITAT Delhi06 Feb 2026AY 2015-16
Bench: Shri S. Rifaur Rahman & Shri Raj Kumar Chauhanjan Kalyan Samiti Vs. Ito Ward Exemption A-48, Chander Nagar Sahibabad, Ghaziabad Ghaziabad 201002 (Pan: Aaatj5583B)
For Appellant: Sh. Gautam Jain, Adv &For Respondent: Ms. Ankush Kalra, Sr. DR
Section 12ASection 13Section 13(2)(e)Section 133(6)Section 143(2)
provisions of section 13 of the Act read with 'Explanation 3' attracts in this case.
7. By referring to the provisions of Section 13(2)(e) he came to the conclusion that, Shri Sanjeev Agarwal holds voting power of 14.18% through society
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and 11.66% through Sh. Sanjeev Agarwal ... share holding controlled by them consists of 37.84% as under:-
12. With the above observation, he was of the view that provisions of Section 13(2)(e) of the Act are clearly applicable, the benefit of section 11 or section 12 is not allowable to the assessee. Accordingly, he proceeded
