AMS EDUCATIONAL AND WELFARE FOUNDATION,KISHANGANJ vs. CIT(EXEMPTION), PATNA

In the result, both the appeals of the assessee are allowed for statistical purposes as aforesaid

Bench: Shri A.T. Varkey & Shri Girish Agrawal

section of the Act, the materials available on record have been perused to examine the application on both the prescribed grounds i.e. (i) objects of Trust/Society and (ii the genuineness of activities claimed. During the course of examination, it is found that the applicant in his audit report has claimed some activities as to have been performed in previous years

MAGADH HOMIOPATHIK MEDICAL COLLAGE AND HOSPITAL,BIHAR SHARIF vs. INCOME TAX OFFICER WARD 1, PATNA