KANDI FRIENDS EDUCATIONAL TRUST,ROPAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CHANDIGARH
In the result, both the appeals are allowed
ITA 797/CHANDI/2024[2014-15]Status: DisposedITAT Chandigarh15 Jul 2025AY 2014-15
Bench: Shri Rajpal Yadav & Shri Krinwant Sahay
For Respondent: Shri Manav Bansal, CIT DR
Section 11Section 12ASection 142(1)Section 143(2)Section 143(3)Section 2(15)
charitable objective, hence not entitled for benefit of Section 11 of the Act.
7. The appeal to the CIT (Appeals) did not bring any relief to the assessee on this part.
8. Before us, it was submitted by the ld. counsel for the assessee that since inception, these activities have never been doubted. There is no change in the activity
