SRI VENKATESWARA SWAMYVARI DEVASTANAM GOSAMRAKSHANA PATHAKAM TRUST,ELURU vs. INCOME TAX OFFICER, WARD - 2, ELURU

ITA 458/VIZ/2025Status: DisposedITAT Visakhapatnam24 July 2026AY 2018-197 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the donations should be treated as corpus donations. The Tribunal noted that the amounts were small, donor details were provided, receipts indicated fixed deposits, and similar donations were accepted as corpus in earlier years.

What were the facts?

The appellant-trust received donations which were treated as normal voluntary donations by the Assessing Officer and confirmed by the CIT(A). The trust argued that these were corpus donations as per Section 11(1)(d) of the Income Tax Act, 1961, with donors providing names, addresses, and mobile numbers, and receipts indicating the funds would be used for fixed deposits.

What were the issues?

Whether donations received by a trust, with donor details and specific conditions on receipts, qualify as corpus donations under Section 11(1)(d) of the Income Tax Act, 1961.

Which sections of the Income-tax Act were involved?

Section 11(1)(d)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

Before: SHRI RAVISH SOOD, HON’BLE & SHRI OMKARESHWAR CHIDARA, HON’BLE

For Respondent: Shri A.P. Babu, Sr AR

PER OMKARESHWAR CHIDARA, AM: In the above cited case, the appellant-trust is aggrieved by the decision of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [hereinafter in short “Ld. CIT(A)”] as the First Appellate Authority has confirmed the action of Ld. Assessing Officer [hereinafter in short “Ld.AO”]

The order continues below.

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