AGRA DEVELOPMENT AUTHORITY,AGRA vs. DCIT., CIRCLE-1, AGRA
The appeals of the assessee are allowed and the appeal of the revenue is dismissed
ITA 216/AGR/2016[2011-12]Status: DisposedITAT Agra17 May 2021AY 2011-12
Section 124Section 142Section 153
charitable.
Honourable Supreme Court in (page 66 of compilation)
Queens Educational Society ( arising out of order of Uttrakhand High Court)
ITA No.216/Agr/2016, 183/Agr/2014,439/Agr/2015 & ITA No. 177/Agr/2014
47
and Pine Grove International Charitable Trust ( arising out of order of Punjab & Haryana High
Court)
Para 24. The view of the Punjab and Haryana High Court has been followed by the Delhi