CONFEDERATION OF PHARMA DEALERS ASSOCIATION,RAIPUR vs. COMMISSIONER OF INCOME TAX, EXEMPTION, BHOPAL
In the result, appeal of the assessee is allowed
ITA 219/RPR/2019[2019-20]Status: DisposedITAT Raipur27 Oct 2021AY 2019-20
Bench: Shri Pradip Kumar Kedia & Shri Pawan Singhआयकर अपील सं./I.T.A. No. 219/Rpr/2019)
For Appellant: Shri R. K. Singh, CIT.-D.R
Section 11Section 12Section 2(15)
220 city chapters and 20,000 members, it can safely be held to be for the benefit of a
ITA No. 219/RPR/2019 (Confederation of Pharma Dealers Association vs. CIT(E) - 11 - particular section of the public and not for any specified individual.
Accordingly, the view taken by the lower authorities that as the assessee trust was set up for providing
