COMMUNITY POLICING SUVIDHA CENTRE ( WEST ), NOW KNOWN AS SUB DIVISION SAANJH (COMMUNITY POLICING) SOCIETY,LUDHIANA vs. INCOME TAX OFFICER (EXEMPTION) WARD , JALANDHAR

In the result, both the appeals of the assessee bearing ITA No

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

153 TTJ 235 (Amritsar)} 13. In view of the above, it is held that the case of the assessee is covered by proviso to section 2(15) and hence, does not fall within the category of a charitable organization. Accordingly, for the year under assessment, benefits under section 11 of the income-tax Act, 1961 cannot be allowed