I.K. GUJRAL PUNJAB TECHNICAL UNIVERSITY,KAPURTHALA vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH
In the result, appeal of the Assessee is allowed
ITA 650/CHANDI/2024[N.A]Status: DisposedITAT Chandigarh28 Oct 2024
Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)
For Appellant: Shri Ajay Vohra, Sr. Advocate with Ms. Somya Jain, CAFor Respondent: Shri Rohit Sharma, CIT, DR
Section 10Section 12ASection 12A(1)(ac)Section 2(15)Section 2(31)Section 8
University incorporated under the Haryana Private Universities Act, 2006 is an artificial juridical person coming within the definition of the term ‘person’ under section 2(31)(vii); that therefore, it is entitled to make an application for registration under section 12AA of the Act; that under the Explanation to Section
