M/S APEEJAY EDUCATION SOCIETY,JALANDHAR vs. DCIT, C-1 (EXEMPTIONS), CHANDIGARH

In the result, the appeal is allowed

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

penalty of Rs. 10,000/- u/s 271(1)(b) of the Income-tax Act, 1961." 3. The assessee filed the following written submissions before the CIT(A) : "The assessee is a charitable educational society duly registered u/s 12A of the Income Tax Act, 1961. The assessment in the case of the assessee was made u/s 143(3). However

M/S LUXMI BUILDERS,CHANDIGARH vs. DCIT, CHANDIGARH