Case Law Details
Case Name : Kapurthala Improvement Trust Vs CIT (ITAT Amritsar)
Appeal Number : ITA No. 732/Asr/2013
Date of Judgement/Order : 11/06/2015
Related Assessment Year : 2009-10
Courts :
All ITAT ITAT Amritsar
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Issue before tribunal:
The sole issue involved in appeal before tribunal is that whether registration u/s 12 AA can be withdraw by invoking provision of section 2 (15) of the IT Act.
Brief facts:
- Assessee trust was incorporate under Punjab Town Improvement Act, 1922 on 22.09.2005.
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