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Section 26312 Section 143(3)2

AJMER DEVELOPMENT AUTHORITY,AJMER vs. CIT(EXEMPTION)/ ITO (EXEMPTION), JAIPUR / JODHPUR

In the result, the stay application filed by the assessee is dismissed

ITA 89/JODH/2022[2012-13]Status: DisposedITAT Jodhpur22 Mar 2023AY 2012-13

Bench: Shri Kul Bharatshri Manish Borad

Section 143(3)Section 147Section 263

charitable if an institution is engaged in “trade, commerce or business” or provides any service relating to “trade, commerce or business” for which cess, fee or other consideration is received. In the case in hand, the AO despite 44 | P a g e having recorded that though the assessee trust’s activity fall under the ambit of “general public utility