M/S CHANDIGARH LAWN TENNIS ASSOCIATION,CHANDIGARH vs. ITO (EXEMPTIONS), CHANDIGARH
ITA 1382/CHANDI/2016[2013-14]Status: DisposedITAT Chandigarh26 Jul 2018AY 2013-14
Bench: Shri Sanjay Garg & Ms. Annapurna Guptaassessment Year : 2013-14 Chandigarh Lawn Tennis Vs. The Ito (Exemptions), Association, Ward, Chandigarh Sector 10, Chandigarh Pan No. Aaatc4943J (Appellant) (Respondent) Appellant By : Sh. Y.K. Sud, Ca Respondent By : Smt. Chanderkanta, Addl. Cit (On 22.3.2018) & Sh.Yoginder Mittal, Sr. Dr (On 13.7.2018) Date Of Hearing : 22.03.2018 & 13.7.2018 Date Of Pronouncement : 26.07.2018
For Appellant: Sh. Y.K. Sud, CAFor Respondent: Smt. Chanderkanta, Addl. CIT (on 22.3.2018)
Section 11Section 12ASection 13(8)Section 2(15)
254 (Cal) v.
ITO Vs Mrs. Dwarika Prasad Trust (1989) 30
ITD 84 (Del)(SB) vi.
ITO Vs Trilok Tirath Vidyavati Chuttani
Charitable Trust (2004) 90 ITD 569 (Chd) vii DDCA Vs DIT 168 TTJ 425(ITAT Delhi)
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7. Sh. Y.K. Sud, the Ld. Counsel for the assessee, has also made the alternate submissions that the assessee Chandigarh Lawn Tennis