ITO EXEMPTION WARD , JAMSHEDPUR vs. ALL INDIA WOMEN'S CONFERENCE , JAMSHEDPUR
In the result, both the appeals of the assesse are allowed
ITA 230/RAN/2017[11-12]Status: DisposedITAT Ranchi29 Nov 2018
Bench: S/Shri N.S Saini & Pavan Kumar Gadale
For Appellant: Shri Devesh Poddar, AdvFor Respondent: Shri A.K.Mohanty, JCIT
Section 11Section 12ASection 2(15)Section 215Section 271(1)(c)
155 ITD 570 (Asr) .
10. On the other hand, ld D.R. relied on the order of the Hon’ble Kerala High Court in the case of GCDA Employees’
Pension Fund Trust vs CIT, 369 ITR 532 (Ker). He submitted that the CIT(A) has observed in his order that the assessee carries out the work in the nature of business
