Sec. 28(i)

Punjab & Haryana H.C : Whether, on the facts and in the circumstances of the case, while rightly affirming the order of the CIT(A) rejecting the assessee’s claim of deduction of Rs. 4,15,944 as bad debt under s. 36(2) of the IT Act, 1961, the Tribunal is right in law in allowing the same as trading loss incurred by the firm under s. 37 of the Act ?

High Court Of Punjab & Haryana CIT vs. Amrik Singh Surinder Singh Section 28(1) Asst. Year 1975-76 M.M. Kumar &

Sec. 12A, Section 80G

Punjab & Haryana H.C : the Tribunal was justified in concurring with CIT who has erred in denying registration under s. 12A and exemption under s. 80G to the appellant trust by erroneously holding that apparently the appellant trust has not been performing the charitable activities as per its aims and objects for which it was formed which action of the CIT is illegal and thus needs to be quashed being in clear contradiction to the findings by this Hon’ble Court as so held in the case of Sonepat Hindu Educational & Charitable Society vs. CIT (2005) 196 CTR (P&H) 623 : (2005) 278 ITR 262 (P&H), for which the appellant hereby humbly prays as above

High Court Of Punjab & Haryana Aman Shiv Mandir Trust (Regd.) vs. CIT Section 12A, 80G(5) M.M. Kumar & Rajesh

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