COMMISSIONER OF INCOME-TAX, PATIALA vs. YOUNG SCHOLARS EDUCAITON SOCIETY, BARNALA

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

13. We have considered the submissions. Before we advert to the facts of the case, it would be apposite to quote Sections 12A and 12AA (3) of the Act for answering the questions of law, as noted above:- “12A. [Conditions for applicability of sections 11 and 12] (1) The provisions of section 11 and section 12 shall not apply

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

C) No. 4990 of 2014 vide its order dated 21.07.2014? 4. The facts in brief are that the assessee i.e. Improvement Trust, Bathinda is a Trust constituted under the Punjab Town Improvement Act, 1922 (for short '1922 Act'). Vide order dated 16.08.2010, the assessee was PANKAJ BAWEJA 2018.09.20 19:01 I attest to the accuracy and authenticity of this document

COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. SOCIETY FOR THE STUDY OF LIVER DISEASES

The appeal is disposed of in the above terms

Bench: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE LAPITA BANERJI

1. The present appeal, !iled at the revenue’s instance, under Section 260A of the Income Tax Act, 1961 (for short - the Act), is directed against order dated 08.04.2019, passed by the Income Tax Appellate Tribunal, Division Bench “B” Chandigarh (for short – the Tribunal). GOPAL KRISHAN 2026.02.19 18:38 I attest to the accuracy and authenticity of this document