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Case Law Details

Case Name : CIT Vs Guru Nanak Educational Trust (Calcutta High Court)
Related Assessment Year : 2009-10
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CIT Vs Guru Nanak Educational Trust (Calcutta High Court)

Order of cancellation of registration was set aside by Tribunal and, therefore, direction was issued to assessing officer to assess assessee as a trust and not as AOP.

The revenue was in appeal as against the order passed by the Commissioner of Income Tax (Appeals), Central – III, Kolkata (CITA) dated 29.5.2012 whereby the appeal filed by the assessee was allowed and the assessing officer was directed to asses

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