DCIT (EXEMPTION), GHAZIABAD vs. M/S. DIVYA YOG MANDIR TRUST, HARIDWAR
In the result, appeal filed by the revenue is dismissed
ITA 779/DEL/2017[2013-14]Status: DisposedITAT Delhi31 Jul 2019AY 2013-14
Bench: Shri Sudhanshu Srivastava & Shri O.P. Kantassessment Year: 2013-14 Dcit(Exemptions), Divya Yog Mandir Trust, Room No. 105, 1St Floor, Kripalu Bagh, Cgo-Ii, Vs Kankhal, Kamla Nehru Nagar, Haridwar. Ghaziabad. (Pan: Aaatd1114E) Appellant Respondent Department By: Ms Nidhi Srivastava, C.I.T. Dr Assessee By: Shri Rohti Jain, Advocate Date Of Hearing: 29.07.2019 Date Of Pronouncement: 31.07.2019 O R D E R
For Appellant: Shri Rohti Jain, AdvocateFor Respondent: Ms nidhi Srivastava, C.I.T. DR
Section 11Section 12ASection 43B
section 11, 12A and 12AA of the Act.
During the course of assessment proceedings, the Assessing
Officer (AO) noted that the assessee trust was allegedly engaged
in the business activities through the following business
undertakings:-
1. M/s Divya Pharmacy - Manufacturing Ayurvedic medicines
2. M/s Yog Sandesh - Monthly magazine dedicated to Yog and
Ayurved
3. M/s Divya Yog Sadhna