The Commissioner Of Income Tax (Exemptions), Chandigarh v. M/S Markandeshwar Educational Society, Ismailabad, Kurukshetra (Pan: Abtm5217g)
!" ## $ %&%'( )#*+ ,
! " !#! $%&%'(
$%'%&)*+,-!%'.$!(+'/.'01'&%, $()% +22%,,+'( -
*./.0!/ )% $%3%'1% )+& .,%/ ()% +22%+, +0+.'&( ()% $/%$ /+(%/
4
52+&&%/6*()%'78%+922%,,+(%$.61'+,-)+'/.0+$): &)$(- ()% $.61'+,; +,,<.'0 ()% +22%+, ()% $%&2'/%'(=&7.%(* :)%$%.'+ (%$$% %$$%/(+&()%&7.%(*;+'//.$%7(.'0()%88.&&.'%$
'78%+9:9%82(.'&;:
$&)$(-()%;(0$+'($%0.&($+(.'1'/%$ !%7(.' ()%'78%+97(- >?
:
$&)$(-()%7(;,,<.'0 &16&(+'(.+,@1%&(.'& ,+<)+3%6%%'7,+.8%/
")%()%$'()% ()%7+&%()% '6,%)+&%$$%/.'/.$%7(.'0()%$%0.&($+(.'(6%
+77$/%/.'&(%+/ $%3%$(.'0.(6+7B $$%=%9+8.'+(.'.'
()% ,.0)( C1/08%'( ()% '6,% ,,+)+6+/ .0) 1$(.'+22%+,
.'()%7+&% -
%%$1(#& D&$1&(- %%$1(-<)%$%.'.(<+&)%,/ ()+(()%$.61'+,71,/)+3%$/%$%/ $&%((.'0+&./%()% $/%$ %0.&(%$.'01()$.(*$% 1&.'0$%0.&($+(.'61(.( 71,/'()+3%/.$%7(%/ $$%0.&($+(.'&($+.0)(+<+*.'+&
817) +& ()%$% )+& ( 6% &+(.& +7(.' $%7$/%/ 6* ()% %0.&(%$.'01()$.(*<).7)<+&,+7B.'0E ")%()%$'()% ()%7+&%()% '6,%)+&%$$%/.'.0'$.'0()% .'/.'0()+(()% +22,.7+'(&7.%(*)+&7'&.&(%'(,*+3+.,%/6%'% .(1D&
: ;:...+/; ()%7(+'/()+(()%'+(1$+,2$0$%&&.'
%'(+.,&+'/%'(.(,%& ()%%/17+(.'+,&7.%(.%& (0
: ;:3.;+'/'($%61((%/()%&7'(%'(.'.'().& $%0+$/E ")%()%$'()% ()%7+&%-()% '6,%)+&%$$%/.''(+/C1/.7+(.'0'()%.&&1%
7)+'0%.'($+7B $8&%7(.'
: ;:...+/;(&%7(.'&
+'/ ()%7(6*()%&7.%(*2+$(.71,+$,*<)%'()% &+8%)+&6%%'7,+.8%/ $&16&(+'(.+,'186%$ *%+$&E # ")%()%$'()% ()%7+&%-()% '6,%.&$.0)(.'.0'$.'0()% +7(()+(()%8+.'
%82)+&.& ()%&7.%(*.&+//.'0(.(& ,%%( 3%).7,%& +'/()%$%6*0%'%$+(.' +'()%$&1$7% .'78%E # ")%()%$'()% ()%7+&%()%
'6,%)+&%$$%/.'.0'$.'0()%& .'/.'0()+( ()%8+.' 71& ()%+&&%&&%%&7.%(*<+&7$%+(.'
+&&%(& $+()%$ ()+' ' $%/%2,*8%'( 1'/& (<+$/& %/17+(.'+'/'%=
+7(.3.(.%&71,/'(2+&&81&(%$+& &*&(%8+(.7+7(.3.(.%&0%+$%/(<+$/&()%6C%7(.'&E # ")%()%$'()% ()%7+&%-()% '6,%)+&%$$%/.'.0'$.'0()%& .'/.'0&()+( &+,+$*+'/ %%&($17(1$% ()%&7.%(*<+&'(.'&*'7<.() ()% .'&($17(.'& .&&1%/ 6* ()% ! <).,% 2$3./.'0 +
.,.+(.' +'/ ().& .'
$+7(.' $%01,+(.'& 03%$'.'0 %/17+(.')+&8(.3%& 2$ .(%%$.'0 $()%&+8%E #")%()%$'()% ()%7+&%-()% '6,%)+&%$$%/.'.0'$.'0()%& .'/.'0&()+( '%3./%'7%<+&2$3./%/3.&=+=3.&,+'/<'%/6*()% &7.%(*%97%2(+$% %$%'7%.'()%6+,+'7%&)%%(+'/()% +7( 2&&%&&.' ,+'/ <.() ()% &7.%(* $%8+.'%/ 1'3%$.
.+6,%E #")%()%$'()% ()%7+&%-()% $/%$ ()%22%,,+(%$.61'+,.&7'($+$*(()%%3./%'7% +'/ 8+(%$.+, ' ()% $%7$/ ()% 7+&% +'/ ()%$% $% 2%$3%$&%EF %7%&&+$* +7(&+$%()+(()% &7.%(*7+8%.'(%9.&(%'7%'
+'/ $'186%$ *%+$&.(+3+.,%/6%'% .(1'/%$!%7(.'
: ;
()%7()%+.8&+'/6C%7(& ()%&7.%(*<%$%(%/17+(%()%7).,/$%'
&1$$1'/.'03.,,+0%& G1$1B&)%($++'/()%$2,+7%&H(%/17+(%()% $1$+,7).,/$%'<.()()%,+(%&(+'/8/%$'(%7)'.@1%& %/17+(.'+'/(
I 2$%2+$%()%78.'00%'%$+(.'(6%78%0/+'/<$()*7.(.J%'&)% &7.%(*+.8%/(8+B%+'+,,+$1'//%3%,28%'( 2%$&'+,.(.%& $1$+, 7).,/$%'+'/(6$.'07).,/$%' ()%2$+'/<%+B%$&%7(.' ()%&7.%(* +(2+$<.()()%7).,/$%' 122%$&($+(+ ()%&7.%(*+'/ 1$()%$(2%'
&7),&+'/.'&(.(1(.'&.'1$6+'+$%+&'+22,.7+(.'<+&83%/6% $% ()% $$%0.&($+(.'1'/%$!%7(.' ()%7(-()%+22,.7+(.'<+& $%C%7(%/3./%$/%$/+(%/
?)%<).,%$%C%7(.'0()%+22,.7+(.'
(B.'(7'&./%$+(.'()+(%+$,.%$()%&7.%(*<+&$%0.&(%$%/1'/%$!%7(.'
: ; ()%7(+'/)+&'<83%/+'+22,.7+(.' $$%0.&($+(.'1'/%$ !%7(.' ()%7(1$()%$()+(()%&7.%(*)+/8+/%%92%'/.(1$% +//.'0 ( ()% ,%%( ()%.$ 3%).7,%&- ()%$%6* 7$%+(.'0 +&&%(& +'/ ()+( ($+'&2$(+(.'<+&'('% ()%6C%7( ()%&7.%(*(<+&'(%/()+(()% &+,+$.%&2+./(()%&(+
<%$%'(.'&*'7)$'.J+(.'<.()()%.'&($17(.'& .&&1%/6*!-$+()%$&+,+$.%&2+./<%$%'()%,<%$&./% 00$.%3%/ ()%$/%$-+'+22%+,<+& .,%/-()%$.61'+,3./% $/%$/+(%/ 4
5+,,<%/()%+22%+,)%$.61'+,7'&./%$%/()+( $%C%7(.'<+&8+.',*'&1&2.7.')%$%<+&'7$%+(.' +&&%(&-$+()%$ ()%3%).7,%&+//%/(()% ,%%(<%$%&7),61&%&(<+& 1$()%$)%,/()+( ,%&&%$ 2+*8%'( &+,+$* ( ()%($+.'%/ (%+7)%$& '<)%$% /%8'&($+(%& 782$8.&%<.()@1+,.(* %/17+(.'$%&%'(+22%+,.&+0+.'&(()%$/%$
()%$.61'+, %+$'%/71'&%, $()%$%3%'1%$+.&%/()%0$.%3+'7%()+(()% &7.%(* <+& .'/1,0.'0 .' +//.'0 '186%$ 3%).7,%&- %3%' ()10) ($+'&2$(+(.'<+&'%3%$()%6C%7( ()%&7.%(* )% 7'(%'(.' $+.&%/ .& '( <%,,= 1'/%/ )% .'/.'0 $%7$/%/6*()%$.61'+,.& '( /.&21(%/()+(()%3%).7,%&+//%/<%$%
4 &7),61&%&3%'.
($+'&2$(+(.'<+&'(&2%7.
.7+,,*8%'(.'%/.'()% +.8&+'/6C%7(& ()%&7.%(*-()%&+8%<.,,'(8+B%+'*/.
%$%'7% +$$*.'07).,/$%'(()%&7),&+'/6+7B)8%.&+'%&&%'(.+, $$1''.'0 &7),&%&2%7.+,,*.
()%&7),&+$%.'$1$+,+$%+&)%&+ %(* &(1/%'(&.& 1(8&(.82$(+'7% )%$%.&+'()%$+&2%7( ()%8+((%$()+(21$7)+&% &7), 61&%&<.,,'(+81'((+8+&&.'0+&&%(&-$+()%$.(.&.' 1$()%$+'7% ()% 6C%7( ()%&7.%(*(2$3./%@1+,.(*%/17+(.')% 1'/&<%$%1(.,.&%/
$%/17+(.'21$2&%&)%$%.&'7)+,,%'0%(()% .'/.'0 ()%$.61'+, ()+(,<%$&+,+$*2+./<+&'(+(()%7&( @1+,.(* %/17+(.'-8$%3%$ ().&.(&%, 7+''(6%+7'&./%$+(.' $$% 1&.'0$%0.&($+(.'1'/%$!%7(.'
()%7((().&C1'7(1$%-.(<1,/6%2%$(.'%'(('(%()+(8%$%,* ()% +7(()+(()%&7.%(*<+&%+$,.%$$%0.&(%$%/1'/%$!%7(.'
: ; ()% 7( 7+''( 6% (+B%' +& +' +/3%$&% 0$1'/ $ 7'&./%$+(.' ()% +22,.7+(.' $$%0.&($+(.'1'/%$!%7(.' ()%7((.& $()% &7.%(*((+B%2$1/%'(/%7.&.' $.(&%, +&(<).7)&%7(.'<1,/6%8$% 6%'% .7.+, )%6C%7(& ()%&7.%(*<%$%'(/16(%/6*()%%97%2(
$()%6C%7(.'&$+.&%/+63%)%/%'.+,<+&8%$%,*'&1$8.&%&+'/ 7'C%7(1$%&)%$%.&'%$$$.'()%$/%$ ()%$.61'+,/.$%7(.'00$+'(
$%0.&($+(.'(()%&7.%(*<%3%$-.(<1,/6%'%%/,%&&(&(+(%()+(.' 7+&%()%$%3%'1%&16&%@1%'(,*78%&(()%7'7,1&.'()+(()%+7(.3.(.%&
()%&7.%(*+$%'( $7)+$.(+6,%21$2&%&-.(<1,/+,<+*&6%+(,.6%$(*( .'.(.+(%+7(.'.'+77$/+'7%<.(),+<.'7,1/.'0.'3B.'0 &16=&%7(.':;
!%7(.' ()%7(
? &16&(+'(.+,@1%&(.' ,+<+$.&%&.'()%2$%&%'(+22%+, .'(%$ %$%'7%.&7+,,%/ $.'()%$/%$ ()%$.61'+, )%+22%+,.&/.&8.&&%/
-
*./.0 /1 2, /30 /30
8B ")%()%$&2%+B.'0D$%+&'%/
%&D ")%()%$$%2$(+6,%
%&D