Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Das Gupta(Hybrid Hearing) I.T.A. No. 182 & 235/Asr/2025 Assessment Year.: 2024-25 Muktisar Welfare Club, Near Vs. Ito, Ward-2(2), Manga Petrol Pump Ajit Muktsar. Cinema Road, C/O Rinku Pharma Muktsar, Muktsar, Punjab. [Pan: Aadam2794B] (Respondent) (Appellant)
173 Taxmann.Com 179 (AHMEDABAD - TRIB.) IN THE ITAT AHMEDABAD BENCH B' NIRAVADYA FOUNDATION V. COMMISSIONER OF INCOME-TAX (EXEMPTION) (Refer Page no. 4-8 of Case Law PB) Section 12A, read with section 12AB, of the Income-tax Act, 1961 - Charitable or religious trust