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)
trust, are being made to the trustees including salary to society members who has been designated as Principal, which attracts the provisions of Section 13(1)(c) read with Section 13(3) of the Income Tax Act, 1961. Book of Accounts and Vouchers were again called for on 29.06.2017, but were never produced for verification.
3. On perusal
