BHAG KAUR AND HARNAM SINGH ZORIA,DASUYA vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH
In the result, the appeal of the assessee bearing ITA No
ITA 16/ASR/2021[2020-21]Status: DisposedITAT Amritsar01 Mar 2023AY 2020-21
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
Section 10Section 11Section 11(1)(d)Section 12A
230 ITR 945 (SC) [1998] and decisions of various other Hon’ble High Courts like: (A) New Life in Christ Evangelsit Association vs. CIT reported in 246 ITR 532
(Madras) [2001 ];(B) CIT vs. Red Rose School reported in 212 Cl'R
(All) 394;(C) M. Visvesvaraya Industrial Research & Development
Centre vs. ITAT reported in 251 ITR 852 (Mumbai
