MESERS SHRI SWAMI SHANKARNATH PARVAT CHARITABLE AND WELFARE TRUST ,KAPURTHALA vs. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH
In the result, the assessee appeal is allowed
ITA 602/ASR/2018[2018-19]Status: DisposedITAT Amritsar21 Sept 2021AY 2018-19
Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. No. 602/Asr/2018 Assessment Year: N.A.
Section 12A
bogus, artificial and whether these are in accordance with the objects of the institution. The scope of enquiry does not extend beyond that pint...."
20. That the Hon'ble Allahabad High Court in the case of CIT v Red Rose School
[2007] 163 Taxman 19 (Allahabad) held that: "Section 12AA, which lays down the 10
procedure for registration, does