CHHATTISGARH RAJYA OPEN SCHOOL,RAIPUR vs. COMMISSIONER OF INCOME-TAX(EXEMPTION), BHOPAL

In the result, the appeal filed by the assessee in ITA

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 16 & 17/Rpr/2021 "नधा"रण वष" / Assessment Years : 2019-20 & 2020-21 Chhattisgarh Rajya Open School Madhyamik Siksha Mandal, Pension Road, Raipur-492 001 (C.G.) Pan : Aaagc0179F .......अपीलाथ" / Appellant बनाम / V/S. The Commissioner Of Income Tax (Exemption) Bhopal. ……""यथ" / Respondent

251. In its aforesaid order the Hon’ble High Court had after considering the judgments of the Hon’ble Supreme Court in the case of State of UP Vs. Harish Chandra AIR 1996 SC 2173 as well as Union of India Vs. Kirloskar Pneumatic Co. Limited AIR 1996 SC 3285, had held that where there is no provision to empower

MANAV RACHNA EDUCATION SOCIETY,RAIPUR vs. COMMISSIONER OF INCOME TAX ( EXEMPTION), BHOPAL

Bench: Shri Ravish Sood & Shri G D Padmahshaliआयकर अपील सं. / Ita No. 01/Rpr/2021 "नधा"रण वष" / Assessment Year : 2018-19 Manav Rachana Education Society, A-1, Pushpak Apartments, Opp. Government School, Chhotapara, Raipur (C.G.)-492 001 Pan: Aaaac6228R . ......अपीलाथ" / Appellant बनाम / V/S.

251. In its aforesaid order the Hon’ble High Court had after considering the judgments of the Hon’ble Supreme Court in the case of State of UP Vs. Harish Chandra AIR 1996 SC 2173 as well as Union of India Vs. Kirloskar Pneumatic Co. Limited AIR 1996 SC 3285 had held that where there is no provision to empower