CHAUDHARY HARCHAND SINGH ATMA RAM EDUCATION TRUST,ROORKEE vs. CIT(E), LUCKNOW
In the result, the appeal of the assessee is dismissed
ITA 6240/DEL/2017[2016-17]Status: DisposedITAT Dehradun15 Dec 2022AY 2016-17
Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No.6240/Del./2017: Asstt. Year: 2016-17 Chaudhary Harchand Singh Atma Vs Cit(E), Ram Education Trust, Lucknow C/O. Parikshit Aggarwal Fca, House No. 1238, Sec-22B, Chandigarh (Appellant) (Respondent) Pan No. Aabtc2457J Assessee By : Sh. None Revenue By : Smt. Mayank Prabha Tomar, Sr. Dr Date Of Hearing: 14.12.2022 Date Of Pronouncement: 16.12.2022
For Appellant: Sh. NoneFor Respondent: Smt. Mayank Prabha Tomar, Sr. DR
Section 12ASection 13(1)(c)Section 13(3)
charitable institution. This clearly goes to prove that the activities of the applicant are not genuine and this application is a mere attempt two secure tax benefits under the garb of charity. On perusal of the financial statements, it was found that the during the demonetization period, a lot of cash deposits have been made into the accounts
