COMMISSIONER OF INCOME TAX, PATIALA vs. BABA GANDHA SINGH EDUCATION TRUST, BARNALA
ITA/270/2011HC Punjab & Haryana27 Feb 2026
Bench: MRS. JUSTICE LISA GILL,MR. JUSTICE PARMOD GOYAL
Section 12ASection 2Section 2(15)
charitable
activity has been defined. While cancelling the registration under Section
12AA(3) of 1961 Act, reliance was placed upon judgment of Supreme Court
in Municipal Corporation of Delhi Vs. Children Book Trust, (1992) 3
SCC 390 and the judgment of the Hon’ble Uttarakhand High Court in
SUNIL CHANDER
2026.02.27 17:11
I attest to the accuracy and
integrity
