COMMISSIONER OF INCOME TAX (EXEMPTION) AAYAKAR BHA Vs. MAHARAN PRATAP EDUCATIONAL CENTRE SHARDA NAGAR KAN

JUDGEMENT

(1.) Heard Sri Alok Mathur, learned counsel for appellant and learned counsel for respondent.

(2.) This is an appeal under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as " Act 1961") arising from judgment dated ITA No. 758/LKW/2014 relating to assessment year 2010-11.

(3.) Tribunal considered following five issues, raised by Revenue in appeal before Tribunal challenging order of Commissioner of Income Tax (Appeals)-II, Kanpur dated 12.06.2014:-