CARMEL EDUCATIONAL TRUST,PATHANAMTHITTA vs. DCIT,CEN- CIRCLE,, KOTTAYAM
In the result, the appeals of the assesses in ITA no
ITA 309/COCH/2019[2009-10]Status: DisposedITAT Cochin30 Sept 2019AY 2009-10
Bench: S/Shri Chandra Poojari, Am & George George K., Jm
section 13 of the I.T. Act by the Trust and the Assessing Officer and CIT(A) were misdirected in considering it’s activity of running an Engineering College as running of a business.
4. Trust claimed utilization and set off of carry forward deficit for earlier years but the CIT(A) erred in not considering such claim, just
