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Section 12A10 Section 260A2 Section 32 Section 11A2 Section 42 Charitable Trust2 Exemption2

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

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 of the Act. Thus, the assessee stated that there is no material or evidence before the CIT(E) to hold that the trust

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)