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Section 260A2 Section 1482 Section 12A2 Exemption2 Addition to Income2

THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. THE TIBETIAN CHILDREN VILLAGE

Accordingly the same are dismissed alongwith pending

ITA/29/2019HC Himachal Pradesh22 Aug 2023

Bench: HONOURABLE THE CHIEF JUSTICE MAMIDANNA SATYA RATNA SRI RAMACHANDRA RAO,HON'BLE MR. JUSTICE AJAY MOHAN GOEL

For Appellant: Mr. Vinay Kuthiala, Senior Advocate with

Section 12ASection 148Section 260A

11 of the Act. 7. The cases of the assessee were, however, re-opened under Section 147 of the Act for the said assessment years on the ground that the assessee had earmarked funds amounting to 6 Rs.20,66,74,263/- for the assessment year 2004-05 under the head ‘Fund Pending Utilization’ and had not included in receipts

THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. THE TIBETIAN CHILDREN VILLAGE

Accordingly the same are dismissed alongwith pending