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Section 12A10 Section 114 Charitable Trust4 Exemption4 Section 173(1)2 Section 122 Section 11(1)(a)2 Section 260A2 Section 32 Section 11A

PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S.E CITY PROJECTS LUCKNOW (P) LD.

The appeals are dismissed and substantial questions

ITA/85/2018HC Orissa05 Jul 2022

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK

For Appellant: Mr. Tilak Mitra, AdvFor Respondent: Mr. J. P. Khaitan, Senior Adv

Section 11ASection 12ASection 260ASection 3Section 4

charitable purposes, would not make the slightest difference so far as entitlement of the donor trust for exemption under Section 11(1) of the Act. The Tribunal rightly took note of this decision while granting relief to the assessee. Hence, for the above reasons, we find no ground to interfere with the order passed by the Tribunal. Accordingly, the appeals

PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S.E CITY PROJECTS LUCKNOW (P) LD.

PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S.E CITY PROJECTS LUCKNOW (P) LD.

COMMISSIONER OF INCOME TAX(EXEMPTION) vs. KIIT-TECHNOLOGY BUSINESS INCUBATOR(KIIT TBI)

COMMISSIONER OF INCOME TAX, vs. SIKHYA\"O\"ANUSANDHAN

COMNR.OF INCOME TAX vs. SIKHYA O ANUSANDHAN

PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S.DEWDROP MERCHANTS PVT.LTD.