COMMISSIONER OF INCOME TAX, PATIALA vs. BABA GANDHA SINGH EDUCATION TRUST, BARNALA

Bench: MRS. JUSTICE LISA GILL,MR. JUSTICE PARMOD GOYAL

d. The reference to ‘business’ and ‘profits’ in the seventh proviso to Section 10(23C) and Section 11(4A) merely means that the profits of business which is ‘incidental’ to educational activity – as explained in the earlier part of the judgment i.e., relating to education such as sale of text books, providing school bus facilities, hostel facilities

COMMISSIONER OF INCOME TAX CHANDIGARH vs. M/S IMPROVEMENT TRUST BATHINDA

The appeals are hereby dismissed

Bench: MRS. JUSTICE LISA GILL,MR. JUSTICE DEEPAK MANCHANDA

11. In pursuance to the remand, the Tribunal vide order dated 31.08.2015, allowed the appeal of the assessee-Trust. The Tribunal relied upon its decision in the case of Kapurthala Improvement Trust Vs. Commissioner of Income Tax in ITA No.732/Asr/2013 for assessment year 2009-10. The representative of the department agreed before the Tribunal that the appeal was covered

THE COMMISSIONER OF INCOME TAX ( EXEMPTION), CHANDIGARH vs. M/S SHREE DURGA MATA MANDIR, VILLAGE-PIPLIWALA TOWN , CHANDIGARH

The appeal is dismissed

Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE AVNEESH JHINGAN

1] IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 153 of 2019 Date of decision: 2.3.2020 The Commissioner of Income Tax (Exemptions), Chandigarh .. Appellant v. M/.s Shree Durga Mata Mandir .. Respondent CORAM: HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE AVNEESH JHINGAN Present: Mr. Denesh Goyal, Senior Standing Counsel for the appellant. ... AVNEESH JHINGAN