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

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

13. In present case, the Commissioner of Income Tax, while cancelling the registration under Section 12AA of 1961 Act vide order dated 16.03.2010 (Annexure A-2), had recorded that (1) respondent-Trust is generating surplus since 2002-2003 to 2007-2008 and (2) that the Trust has not waived fee of large number of students as only

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

PR. COMMISSIONER OF INCOME TAX (CENTRAL) GURUGRAM vs. M/S MAHARISHI MARKANDESHWAR UNIVERSITY TRUST

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

2. The Principal Commissioner of Income Tax (Central), Gurugram has preferred these appeals against the order dated 19.08.2019 passed by the Income Tax Appellate Tribunal, Delhi Bench ‘G’, New Delhi, whereby it has set aside the order of the Principal Commissioner of Income Tax (Central) (hereinafter to be referred as ‘the PCIT’) passed under Section 263 of the Income

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

B” Chandigarh (for short – the Tribunal). GOPAL KRISHAN 2026.02.19 18:38 I attest to the accuracy and authenticity of this document ITA-5-2020 (O&M) [2] RELEVANT FACTS 2. The respondent is a society registered under the Societies Registration Act, 1957 which started to operate in the year 2014. The aims and objects of the respondent society