COMMISSIONER OF INCOME TAX (EXEMPTIONS) DELHI vs. SERVANTS OF PEOPLE SOCIETY
ITA/27/2022HC Delhi11 Feb 2022
Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE NAVIN CHAWLA
129A of the Act.
Those appeals when taken up for consideration by the first appellate
authority came to be allowed with that authority observing that the
challenge was liable to be answered in favour of the appellants in light
of its decision in C.C., Noida vs. VSM Impex Pvt. Ltd.5 and where
the CESTAT had taken the view that