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
ii)
Whether in the facts and circumstances of the case, the
Tribunal decided appeal in compliance of the directions of
this Court?
(iii) Whether in the facts and circumstances of the case, C.I.T.
could have cancelled the registration under Section 12AA(3)
of the Act, granted prior to amendment in Section 2(15) of the
Act?
14.
Learned counsel
