Construction of memorials in the memory of war heroes is charitable object

IN THE ITAT CHANDIGARH BENCH ‘A’ Yodha Samarak Samiti V/s. Commissioner of Income-tax, Panchkula IT APPEAL NO. 422 (CHD.) OF 2010 JUNE 11, 2012 ORDER Ms. Sushma Chowla, Judicial Member The assessee has filed the present appeal against the order passed by the Commissioner of Income Tax, Panchkula dated 25.03.2010 under section 12AA(b) of the Income-tax Act (in short ‘the Act’). 2. The assessee has raised the following grounds of appeal: “1.  That the Ld. Commissioner of Income Tax has erred in law as well as on facts in rejecting the application f...