Commissioner of Income Tax-1, vs. Agricultural Market Committee,
ITTA/21/2011HC Telangana04 Mar 2011
Bench: This Court Under Section 260A Of The Income Tax Act, 1961 (Hereinafter To Be Referred As “The Act”) Against The Order Dated 16.07.2010 Passed By The Income Tax Appellate Tribunal, Chandigarh Bench-A, Chandigarh (Hereinafter To Be Referred As “The Itat”) In Ita No. 510/Chd/2010 - M/S Young Scholars Educational Society, Barnala Vs Cit, Patiala, Whereby The Order Dated 26.03.2010 Passed By The Commissioner Of Income Tax, Patiala (Hereinafter To Be Referred As “The Commissioner”) Was Quashed & The Varinder Singh 2024.05.13 10:09 I Attest To The Accuracy & Authencity Of This Order/Judgment
Section 12ASection 2(15)Section 260A
aa)
[the person in receipt of the income has made an
application for registration of the trust or institution on
or after the 1st day of June, 2007 in the prescribed form
and manner to the [Principal Commissioner or]
Commissioner and such trust or institution is registered
under section 12AA;]
(ab)
the person in receipt of the income has made
