M/S PUNJAB INSTITUTE OF MEDICAL SCIENCES, GARHA ROAD , JALANDHAR vs. COMMISSIONER OF INCOME TAX JALANDHAR AND ANR

Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH

1. Brief facts are being, therefore, taken from ITA No. 52 of 2017 for the purpose of adjudication. 2. The Commissioner of Income Tax-II, Jalandhar (for short, ‘the CIT’) vide its order dated 24.10.2013 exercised powers under Section 12AA (3) of the Income Tax Act, 1961 (for short, ‘the Act’) and cancelled the registration granted to the assessee-society