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Section 1120 Section 12A6 Exemption6 Section 2505 Addition to Income5 Section 2(15)2

PAVITRA CRUZ SISTERS ASSOCIATION,AMBIKAPUR vs. INCOME TAX OFFICER, AMBIKAPUR

In the result, the appeal of assessee is allowed

ITA 8/RPR/2018[2014-15]Status: DisposedITAT Raipur17 Oct 2022AY 2014-15

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita No.08/Rpr/2018 (ननधाारण वषा / Assessment Year :2014-2015) Pavitra Cruz Sisters Association, Vs Ito, Ambikapur Holy Cross Institute, Manendragarh Road, Ambikapur (C.G.) Pan No. : Aaaap 0283 H (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri Kishore M. Deshpandey, CAFor Respondent: Shri G.N.Singh, Sr. DR

Section 10Section 11Section 12ASection 143(3)Section 2(15)

house and hospitals” in support of its contention that the assessee society’s activity to extend medical relief is covered by this object and thus provisions of section 11(4A) cannot be invoked in this case. No opportunity to explain was given by Ld AO before invoking provisions of section 11(4A). 7. It is further submitted

PAVITRA CRUZ SISTERS ASSOCIATION,AMBIKAPUR vs. INCOME TAX OFFICER, AMBIKAPUR

PAVITRA CRUZ SISTERS ASSOCIATION,AMBIKAPUR vs. INCOME TAX OFFICER, AMBIKAPUR

CHHATTISGARH HOUSING BOARD,RAIPUR vs. EXEMPTION CIRCLE, RAIPUR

CHHATTISGARH HOUSING BOARD,RAIPUR vs. ASSISTANT COMMISSIONER, EXEMPTION CIRCLE, RAIPUR

CHHATTISGARH HOUSING BOARD,RAIPUR vs. ASSISTANT COMMISSIONER, EXEMPTION CIRCLE, RAIPUR

CHHATTISGARH HOUSING BOARD,RAIPUR vs. EXEMPTION CIRCLE, RAIPUR

CHHATTISGARH HOUSING BOARD,RAIPUR vs. ASSISTANT COMMISSIONER, EXEMPTION CIRCLE,, RAIPUR