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
condoning the delay, if any, in filing the same, and after making of
suitable amendments in the grounds of appeals.
The back ground facts
2004-05 and 2005-06
6.
The background facts are that a return was filed by the
respondent-assessee for the assessment years 2004-05 and 2005-06
after claiming exemption under Section