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2 results for “charitable trust”+ Section 12A(1)(ac)clear

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Key Topics

Section 12A7Section 112Section 260A2

M/S PUNJAB INSTITUTE OF MEDICAL SCIENCES, GARHA ROAD , JALANDHAR vs. COMMISSIONER OF INCOME TAX JALANDHAR AND ANR

ITA/271/2014HC Punjab & Haryana04 Dec 2024

Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH

Section 11

ac) of sub-section (1), from the first of the assessment year for which it was provisionally registered:” “12AA. [Procedure for registration.] xx xx xx 3. Where a trust or an institution has been granted registration under clause (b) of sub-section (1)[or has obtained registration at any time under section 12A [as it stood before its amendment

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

ac) of sub-section (1), from the first of the assessment year for which it was provisionally registered:” “12AA. [Procedure for registration.] xx xx xx 3. Where a trust or an institution has been granted registration under clause (b) of sub-section (1)[or has obtained registration at any time under section 12A [as it stood before its amendment