M/S SHAHEED KARTAR SINGH SARABHA CHARITABLE TRUST (REGD.),LUDHIANA vs. DCIT, (E), C-1, CHANDIGARH
Appeal is allowed
ITA 174/CHANDI/2019[2015-16]Status: DisposedITAT Chandigarh10 Nov 2020AY 2015-16
Bench: Shri N.K. Saini & Shri Satbeer Singh Godara
For Appellant: Shri Ashwani Kumar, Shri AdityaFor Respondent: Smt. Geetinder Maan (Addl.CIT)
Section 11Section 11(1)Section 12ASection 13Section 13(3)Section 143(3)Section 250(6)Section 80G
260A of the Act, which is confined to entertaining only such appeal against the order which involves a substantial question of law.
12. Accordingly, the appeal is hereby dismissed.
7.3 The assessee trust has paid excessive interest to the trustee of the trust who is covered u/s 13(3) of the Income Tax Act. In the present case, it cannot