JCIT (OSD), (Exemptions), C-1, Chandigarh Vs Patiala Improvement Trust, Patiala

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Last updated: 16 December 2020
Quick Summary
The Income Tax Appellate Tribunal (ITAT) in Chandigarh heard appeals from the Revenue against Patiala Improvement Trust concerning tax exemptions for assessment years 2013-14, 2014-15, and 2015-16. The Revenue challenged the Commissioner's (Appeals) decision to allow the Trust's appeals. The core issue involved the Trust's claim for exemption under Section 11 of the Income Tax Act, 1961, despite engaging in the sale and purchase of properties, which the Assessing Officer argued did not align with its stated objects of general public utility.

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.468/Chd/2018

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1 Year PLAN
1999
(Excl. of GST ₹359)

2 Years PLAN
3499
(Excl. of GST ₹629)

BEST VALUE
3 Years PLAN
4999
(Excl. of GST ₹899)

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