IDARA AUQAF ASLAMIA TRUST,JAMMU & KASAHMIR vs. INCOME TAX OFFICER WARD ANANTNAG, JAMMU AND KASHMIR
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 261/ASR/2018[2009-10]Status: DisposedITAT Amritsar31 Jan 2023AY 2009-10
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
For Appellant: Sh. P. N. Arora, AdvFor Respondent: Mrs. Kanchan Garg, Sr. DR
Section 11Section 11(1)(a)Section 12ASection 139Section 143(3)Section 234ASection 234BSection 250(6)
section 12AA by Finance Act,
2014. Thus these provisions clearly have retrospective effect and the worthy
CIT(A) was not justified in confirming the addition made by the AO.
6. That this is an admitted fact that the aims and objectives of the trust are charitable which includes education also and the authorities below have never been able to establish