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

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

160. 5. On appeal filed by respondent–Trust before the Income Tax Appellate Tribunal, Chandigarh (hereinafter referred to as ‘Tribunal’), learned Tribunal noticed that pertinently the Commissioner does not dispute that the assessee/Trust was carrying on educational activities which is admittedly the dominant objective of the assessee/Trust. Notably the assessee/Trust is engaged in running schools and the Commissioner of Income