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4 results for “charitable trust”+ Section 260Aclear

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Key Topics

Section 12A12Section 260A5Section 2(15)5Exemption3

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

ITA/21/2011HC Punjab & Haryana08 May 2024

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

Section 12ASection 2(15)Section 260A

260A of the Act against the order dated 16.07.2010 passed by the ITAT in ITA No. 281/CHD/2010 – Baba Banda Singh Bahadur Education Trust, Fatehgarh Sahib vs CIT, Patiala, whereby the order dated 02.03.2010 passed by the Commissioner was quashed and the registration granted to the assessee in terms of Section 12A of the Act vide order dated 22.11.1993 has been

COMMISSIONER OF INCOME TAX CHANDIGARH vs. M/S IMPROVEMENT TRUST BATHINDA

The appeals are hereby dismissed

ITA/161/2016HC Punjab & Haryana17 Nov 2025

Bench: MRS. JUSTICE LISA GILL,MR. JUSTICE DEEPAK MANCHANDA

Section 12ASection 2(15)Section 260A

260A of Income Tax Act, 1961 (for short 'the Act') against the order dated 31.08.2015 of Income Tax Appellate Tribunal (for short 'I.T.A.T.'). The Tribunal quashed the order of the Commissioner of Income Tax (CIT), cancelling the registration of assessee-Trust. 3. As per the appellant, following substantial questions of law arise for consideration of this Court : (i)Whether

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

The appeal is disposed of in the above terms

ITA/5/2020HC Punjab & Haryana18 Feb 2026

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

Section 12ASection 260A

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 ITA-5-2020 (O&M) [2] RELEVANT FACTS 2. The respondent

THE COMMISSIONER OF INCOME TAX ( EXEMPTION), CHANDIGARH vs. M/S SHREE DURGA MATA MANDIR, VILLAGE-PIPLIWALA TOWN , CHANDIGARH

The appeal is dismissed

ITA/153/2019HC Punjab & Haryana02 Mar 2020

Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE AVNEESH JHINGAN

Section 11Section 12ASection 2(15)Section 260A

Section 260A of the Income Tax Act, 1961 (for short, 'the Act') against the order dated 7.9.2018 passed by the Income Tax Appellate Tribunal, Chandigarh (for short, 'the Tribunal') claiming following substantial questions of law: “(i) Whether on the facts and circumstances of the case the ITAT is correct in directing the registration to be accorded instead of reverting