SANT KIRPAL VIDYAK MISSION,LUDHIANA vs. ITO (EXEMPTION), CHANDIGARH

In the result, the appeal of the assessee is allowed for statistical purposes

charitable trust. However, in the present case, the AO has treated the assessee\nas an Association of Persons (AOP) on the pretext that the assessee did not have a\ncertificate of registration. This finding is contrary to the record.\n12.8 As mentioned hereinabove, for AYs 2015-16 and 2016-17, the AO also\ntreated the assessee

GOLDEN WINES, 2673 PHASE-1, BASANT AVENUE, DUGRI,LUDHIANA vs. NARESH KUMAR MEENA, ITO WARD-6(3) LUDHIANA, CURRENT JURISDICTIONAL A.O. ITO WARD-6(1), LUDHIANA, LUDHIANA

In the result, all these appeals are allowed for statistical purposes