2013 (10) TMI 1549

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....hri K. Raghu, CA ORDER PER Dr.O.K.NARAYANAN, VICE PRESIDENT This appeal filed by the Revenue relates to the assessment year 2009-10. The appeal is directed against the order of the Commissioner of Income-tax(Appeals)-I at Coimbatore, dated 9.7.2012. The appeal arises out of the assessment completed under sec.143(3) of the Income-tax Act, 1961. 2. The assessee is a charitable institution. While....

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.... of the Hon'ble Punjab & Haryana High Court rendered in the cases of CIT vs. Market Committee, Pipli (330 ITR 16) and CIT vs. Tiny Tots Education Society (330 ITR 21). The Commissioner of Income-tax(Appeals) has also placed reliance on the decisions of Income-tax Appellate Tribunal, Chennai Benches in the cases of GKR Charities vs. DDIT (Exemptions) and Rengalatchumi Educational Trust vs. ITO. 4.....