JAGDISH MATANHELIA MEMORIAL TRUST,PRATAPGARH vs. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW
In the result, the appeal of the assessee is treated as allowed for statistical purposes
ITA 127/ALLD/2019[2019-20]Status: DisposedITAT Allahabad13 Feb 2020AY 2019-20
Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: N.A. Jagdish Matanhelia V. Cit (Exemption) Memorial Trust Lucknow Matanhelia Niwas Macandrewganj Pratapgarh Tan/Pan:Aadtj2049P (Appellant) (Respondent) Appellant By: Shri Ashish Bansal, Advocate Respondent By: Shri S. K. Madhuk, Cit (Dr) Date Of Hearing: 12 02 2020 Date Of Pronouncement: 13 02 2020
For Appellant: Shri Ashish Bansal, AdvocateFor Respondent: Shri S. K. Madhuk, CIT (DR)
Section 12ASection 12A(1)
18]. The ld. CIT (E) had reproduced the details of main area of the trust activities as furnished by the assessee. But he has not examined the objects of the assessee-trust, whether the trust was formed to undertake charitable activities or not. Moreover, the ld. CIT (Exemption),
Lucknow has not pointed out any specific activity, which can be said
