KANDI FRIENDS EDUCATIONAL TRUST,ROPAR vs. DEPUTY COMMISSION OF INCOME TAX, CL. 1, EXEMPTION, CHANDIGARH
In the result, both the appeals are allowed
ITA 798/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh15 Jul 2025AY 2015-16
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)
30,61,129/-)
1,07,39,814
and travelling and conveyance expense along with cost of vehicles (Rs. 76,78,685/-)
Disallowance of Interest on Advances
13,90,153
Non-utilisation of accumulated Funds (AY
6,27,75,303
2010-11)
Disallowance of Revenue Expenditure on AME
15,17,461
Course
Disallowance of Donation
1,10,000
Depreciation disallowed