1. I.T.A. No. 161 of 2016 (O&M) Decided on 01.08.2018 The Commissioner of Income Tax (Exemptions), Chandigarh Appellant Versus M/s Improvement Trust, Bathinda Respondent 2. I.T.A. No. 26 of 2016 The Commissioner of Income Tax (Exemption), Chandigarh Appellant Versus M/s Patiala Improvement Trust, Chhoti Baradari, Patiala Respondent 3. I.T.A. No. 7 of 2015 The Commissioner of Income Tax (Exemption