THE ITO, (EXEMPTIONS), WARD,, SURAT vs. SHREE AMBIKA NIKETAN TRUST,, SURAT
In the result, the appeal of the revenue is dismissed
ITA 667/AHD/2017[2013-14]Status: DisposedITAT Surat24 Oct 2018AY 2013-14
Bench: Shri Rajpal Yadav & Shri Amarjit Singhअपील सं./Ita No.667/Ahd/2017 "नधा"रण वष"/Asstt. Year:2013-2014 Income Tax Officer, Shree Ambika Niketan Trust, [Exemption] Ward, Surat, H.No.13/52, Vs. Surat. C/0 Ambika Niketan Mandir, Khan Saheb Ni Wadi, Athwalines, Surat-395001. Pan Aabts2849C (Applicant) (Responent) Revenue By : Shri Prasanjit Singh, Cit,Dr : Assessee By Kruti Kothari, C.A सुनवाई क" तार"ख/Date Of Hearing : 15/11/2018 घोषणा क" तार"ख /Date Of Pronouncement: 16/11/2018 आदेश/O R D E R Per Amarjit Singh:
For Respondent: Shri Prasanjit Singh, CIT,DR
Section 11Section 143(2)Section 143(3)Section 70
section 11(1)(a). The cases Siddaramanna Charities Trust v/s CIT (1974) 96
ITR 275 ( Mys) and CIT v/s Matrisva Trus (2000) 242 ITR 20/ (2003) 128 Taxman 261 (
Mad) are also relevant. This issue was debated in CIT vs Fylaharana of Mewar Charitable
Foundation (1987) 164