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
d) of Section 11 was
allowed. Therefore, the assessee contended that there was no
ground to withdraw the registration under Section 12A of the Act.
Further it was pointed out that the assessment for the years 2007-
08 to 2014-15 had been completed accepting the assessee as a
charitable trust and allowing the benefit of Section 11
