CHILD CARE AND YOUTH DEVELOPMENT SOCIETY ,DEHRADUN vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 2/DDN/2021[-]Status: DisposedITAT Dehradun22 Sept 2021
Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 02/Ddn/2021 : Asstt. Year : Child Care & Youth Development Vs Cit(Exemption), Society, Near Canfield School, 111/2, Lucknow, U.P.-226010 Bharuwala, Grant Clement Town, Dehradun-248002 (Appellant) (Respondent) Pan No. Aabac6869P Assessee By : Sh. Anubhav Jain, Adv. Revenue By : Sh. N. C. Upadhyay, Sr. Dr Date Of Hearing: 16.09.2021 Date Of Pronouncement: 23.09.2021
For Appellant: Sh. Anubhav Jain, AdvFor Respondent: Sh. N. C. Upadhyay, Sr. DR
Section 10(23)Section 11Section 11(1)(d)Section 115BSection 12ASection 12A(1)Section 2
12A or 12AA.
2(a) The prerequisite for granting of registration u/s 12AA is to examine as to whether the trust deed, the Articles, the Memorandum are in alignment of the provisions of the Act with regard to chartable purpose and general public utility or not.
The disallowances, if any, are a matter of assessment but cannot be a subject