COMMISSIONER OF INCOME-TAX, PATIALA vs. YOUNG SCHOLARS EDUCAITON SOCIETY, BARNALA
ITA/21/2011HC Punjab & Haryana08 May 2024
Bench: This Court Under Section 260A Of The Income Tax Act, 1961 (Hereinafter To Be Referred As “The Act”) Against The Order Dated 16.07.2010 Passed By The Income Tax Appellate Tribunal, Chandigarh Bench-A, Chandigarh (Hereinafter To Be Referred As “The Itat”) In Ita No. 510/Chd/2010 - M/S Young Scholars Educational Society, Barnala Vs Cit, Patiala, Whereby The Order Dated 26.03.2010 Passed By The Commissioner Of Income Tax, Patiala (Hereinafter To Be Referred As “The Commissioner”) Was Quashed & The Varinder Singh 2024.05.13 10:09 I Attest To The Accuracy & Authencity Of This Order/Judgment
Section 12ASection 2(15)Section 260A
Section 12A of the Act vide order dated
22.11.1993 has been restored.
3.
Facts relating to ITA No. 94 of 2011 are being noticed for
disposal of the appeal which raise common questions.
4
Learned counsel for the Revenue submitted that assessee - Baba
Banda Singh Bahadur Education Trust is an Educational Trust claiming to be
engaged in charitable