← Library
High Court of Punjab and HaryanaITA/434/2019dismissed

Commissioner Of Income Tax (Exemptions), Chandigarh v. M/S Rural Education And Women Welfare Society

2020-01-13Mr. Justice Ajay Tewari,Mr. Justice Avneesh Jhingan5 pages

 

       

 !""#$%$&'  

  !"# 

$$ %& '()&$ "&*++$ ,-!,.,# ) " '  ()

 *+   ()

 *,* /0 '12-$!,,"#&$

)3& + - . /'

0 1 '



$ " "$-

"-

$# 

$ $$5" -" "$-

"- $#



$""    '

  

$6 $"#""" 7

"6-

$$6&$ .8$"

 !96&$9 $$5#

$ "6-$"# $"  (

3$&",

3   ! :

 63-99;$$5#&6$<& $5 "0  

 



  





         

  

    

 

    !"#$%&'#'(  

 



   

    )  *  

+,$"!%-!.

  

    

      



   

(  

 



    

     



   !"#$%&'#'   !/!"$"!0       )  !"#$%&'

#'



       !"11  +2$"!%-!.( 3 

 



    

  

&#4'          

 



 ( 3 

 



   

        

05 !65      

 )& 



3 

   

  ,   3  &  

&  7 .%0!-.%00 $"!0# '( 3 

 



   

             +2$"!%-!.

$"!.-!6

 



   



  8 

 9

:( 3 

 



 

          

   

     



    



  (:

.   "#  &!    -  $  6  "   #&",

 5$$5" 

$  6-    6&$!    "  5   & $"  6-    &    

  !"# !9

95$"$#5

$&",

   "" "$ #&",





$&",

3  5="

3""""

7

$5  "6 6&$! 5$$5"3"""" 7

! 

$ .  "# &!"6=   "&"&"0 9              8 

    



 * 





 ;

 ; <3 * = ;

  >?

@  ?  >                    @        

   ?   

 



  

   

           @                7AB  ?            

* 

@   

 

 



 =    #7*'  

   @ 

8

 

  ?

 )

 ;

; <3 * =  ;

   >?

@      

    





       

 



?   C    

  :

>"&$ 3&#&6&$" $-#& " &   #&",

 ""

5$=#

$  = #&" ,

 $"&   6=  5$$- "&$ &  ; &$   6?!3" 

""6-

5"$ #&",

 5&$"6 5$"$#5 & ,

 !6&$"$56= 5#"# $ &"" "5$&""  &""$""6&$"#5<&"& "!  #& $;&!   5$""

"5$"5  &#$ $-&"6-$"&$ )3&" 6""6=@5? $!$!$$&$ & $  #$ &6$ $$-5A6#6=  &  @$$- "&$ & A "5$$ &"";6=<&"63! # 5 #<&$-"&&$" ##    

    ,"&  ,#  1%!  )&$  /&6$  ,$! '&?"

&6= & $  #$ &6$ $$-5 $-5#"$6= "&$ & $-!

B $$&$  & $     #$  &6$   $$-  5    $- 3#"&"#$ 35 63"&! $$"  $&3"6-6&$ !

$"" 2+ 3   2,*3    &4 .5-  ?