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1 - 10 of 41 (0.27 seconds)Section 80G in The Income Tax Act, 1961 [Entire Act]
Section 263 in The Income Tax Act, 1961 [Entire Act]
Section 254 in The Income Tax Act, 1961 [Entire Act]
Section 264 in The Income Tax Act, 1961 [Entire Act]
Rajasthan Public Trust Act, 1959
Section 12A in The Income Tax Act, 1961 [Entire Act]
Section 12AB in The Income Tax Act, 1961 [Entire Act]
Section 92CA in The Income Tax Act, 1961 [Entire Act]
M/S. Nav Sthali Education Society, New ... vs Ccit, Ghaziabad on 27 February, 2019
7.Again referring our considered opinion as discussed (supra) vide para 5, this citation
relied upon by the Ld. CIT (E), Jaipur is again w.r.t. an educational institution and our
findings (supra) again confirmed. It is also observed that in both the citations discussed
(supra) also discussed and relied upon the judicial precedents applicable to educational
institutions only. None of the precedents discussed in the case of Aurora Educational
Society vs. CCIT and New Noble Educational Society vs. CCIT matches with character
of the assessee under consideration, which is being further fortified with the language of
the Income Tax Act, 1961 itself as mentioned (supra). Plain reading of section 12AB (1)