J & K WOMENS CORPORATION LIMITED ,JAMMU vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH
In the result, the appeal of the assessee bearing ITA No
ITA 164/ASR/2020[2020-21]Status: DisposedITAT Amritsar01 Aug 2023AY 2020-21
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.164/Asr/2020 Assessment Years: N/A J & K Women’S Development Vs. Cit (Exemptions) Corporation Ltd., Chandigarh. Auqaf Complex Opposite Government Hospital, Gandhi (Respondent) Nagar, Jammu. [Pan:Aaacj4584F] (Appellant)
Section 11Section 12ASection 2(15)Section 8(5)
trust is not entitled in registration u/s 12AA of the Act.
4.1
The ld. AR further argued and relied on the CBDT Circular No. 11/2008
dated 19.12.2008 related to section 2(15) which clearly permits any association which is carrying on or any one of the activities reliefsof the poor, education,
medical relief, and the advancement of any other object