DCIT, (E), C-1, Chandigarh Vs The Patiala Improvement Trust, Patiala


Quick Summary
This judgement concerns appeals filed by the Revenue against Patiala Improvement Trust regarding tax assessments for the years 2013-14, 2014-15, and 2015-16. The Trust, registered under section 12A, claimed nil income by seeking exemption under section 11. However, the Assessing Officer (AO) noted significant profits from property sales, deeming it outside the scope of general public utility. The AO disallowed donations and service tax, leading to substantial additions to the Trust's income.

Court :
ITAT Chandigarh

Brief :
The Revenue has filed the captioned appeals against the orders dt. 02/01/2018, 22/03/2019 and 28/11/2018 passed by the Ld. Commissioner of Income Tax(Appeals) (for short “the CIT(A)”), Patiala pertaining to the A.Y. 2013-14, 2014-15 and 2015-16 respectively, whereby the Ld. CIT(A) has allowed theappeals filed by the assessee against the assessment orders passed under section 143(3) of the Income Tax Act, 1961 (for short the ‘Act’).

Citation :
ITA NO.164/Chd/2019

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