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 trust and allowing the benefit of Section 11 of the
Act. Thus, the assessee stated that there is no material or
evidence before the CIT(E) to hold that the trust is not eligible
for registration under Section 12AA of the Act.
We find from the order passed by the CIT(E) dated 30th
March, 2016 that none
