Without highlighting any adverse evidence absence at the time of passing order , order cannot be set-aside
Last updated: 18 July 2013
Court :
INCOME TAX APPELLATE TRIBUNAL
Brief :
The brief facts of the case are that return of income was filed on 09.02.2006, declaring Nil income. As per assessment order, the assessee is registered u/s 12A and is also availing the benefit of section 80-G. The trust was made on 24th day of October, 1980. Apart from other charitable activities the trust activities include running of a hospital, which has about 50 beds, and which has various facilities including Ophthalmology, Urology and Nephrology, General Medicine, Gynecology, ENT, Dialysis etc. The case of assessee was selected for scrutiny.
Citation :
ITA No.2016/DEL/ 2011 (Assessment Year: 2005-06) ITO Trust Ward-III Laxmi Nagar Distt. Centre New Delhi. (APPELLANT) Vs. District 321A Lions Service Trust Cillage-Khizrabad, New Delhi PAN: AAATD0449G (RESPONDENT)
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Published in Income Tax
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