M/S LORD MAHAVIRA HOMEOP[ATHIC MEDICAL COLLEGE & HOSPITAL ,LUDHIANA vs. INCOME TAX OFFICER WARD- ( EXEMPTIONS), JALANDHAR
In the result the 2nd ground raised by the assessee is liable to be allowed
ITA 139/ASR/2020[2015-16]Status: DisposedITAT Amritsar21 Sept 2021AY 2015-16
Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena
Section 12Section 12ASection 143(3)
264
(SC), in which, it has been held as under:-
‘Section 12A, read with section 12AA of the Income-tax Act, 1961-
Charitable or religious trust