INCOME TAX OFFICER, (EXAMPTION), JALANDHAR vs. SH. GURU HARGOBIND SAHIB CHARITABLE TRUST, JAGARON
In the result, the appeal of the department is dismissed
ITA 570/ASR/2017[2014-15]Status: DisposedITAT Amritsar22 Nov 2018AY 2014-15
Bench: Sh. N. K. Saini, Hon’Ble & Sh. N. K. Choudhryita No. 570/Asr./2017 : Asstt. Year : 2014-15 Income Tax Officer (Exemptions), Vs Shree Guru Hargobind Sahib Ward, Jalandhar Charitable Trust, Opp. – Ludhiana Hospital, Vill – Kothe Baggu, Dagraon, Distt. Ludhiana (Appellant) (Respondent) Pan No. Aacts9358K Assessee By : Sh. Ashwani Kumar, Ca Revenue By : Sh. Charan Dass, Dr Date Of Hearing : 29.11.2018 Date Of Pronouncement : 29.11.2018 Order Per N. K. Saini:
For Appellant: Sh. Ashwani Kumar, CAFor Respondent: Sh. Charan Dass, DR
Section 12A
Charitable Trust shall continue to be governed by relevant provisions of statute and rules. Further, in cases where the tax effect is not quantifiable or not involved, such as the case of registration of trusts or institutions under section 12A/ 12AA of the IT Act, 1961 etc., filing of appeal shall not be governed by the limits specified in para
