THE DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. SMT. KRISHNA DEVI EDUCATIONAL, HOSHIARPUR
In the result, the appeal of the department is dismissed
ITA 157/ASR/2013[2010-11]Status: DisposedITAT Amritsar29 Nov 2018AY 2010-11
Bench: Sh. N. K. Saini, Hon’Ble & Sh. N. K. Choudhryita No. 157/Asr./2013 : Asstt. Year : 2010-11 Deputy Commissioner Of Income Vs Smt. Krishna Devi Educational Tax, Central Circle-Ii, Charitable Society, Langri, Jalandhar Chandigarh Road, Mahilpur, Distt. Hoshiarpur (Appellant) (Respondent) Pan No. Abifs7407A
For Appellant: NoneFor Respondent: Smt. Parvinder Kaur, CIT DR
Section 12A
Charitable Trust
(b) Where Board’s order, Notification, Instruction or Circular has been held to be illegal or ultra fires, or
(c) Where Revenue Audit objection in the case has been accepted by the Department, or
(d) Where the addition relates to undisclosed foreign assets/ bank accounts.
11. The monetary limits specified in para 3 above shall not apply