Income Tax Officer (Exemption)-1, Raipur vs. Shri Chaitany Mahaprabhu Shikshan Sansthan, Raipur
ITA 235/RPR/2019[2014-15]Status: DisposedITAT Raipur08 Sept 2022AY 2014-15
Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 235/Rpr/2019 "नधा"रण वष" / Assessment Year : 2014-15 The Income Tax Officer, (Exemption)-1, Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. Shri Chaitany Mahaprabhu Shikshan Sansthan 2, Jindal Niwas, Ramsagarpara, Raipur(C.G.)-492 001 Pan : Aaits4845F ……""यथ" / Respondent Assessee By : Shri Sunil Kumar Agrawal & Smt. Laxmi Sharma, Cas Revenue By : Shri Sanjay Kumar, Sr. Dr सुनवाई क" तार"ख / Date Of Hearing : 28.07.2022 घोषणा क" तार"ख / Date Of Pronouncement : 09.09.2022
For Appellant: Shri Sunil Kumar Agrawal &For Respondent: Shri Sanjay Kumar, Sr. DR
Section 115BSection 143(2)Section 143(3)Section 158BSection 68
…here was no justification on the part of the A.O in dubbing the same as anonymous donations. In order to fortify its aforesaid claim the assessee had drawn support from the order of the ITAT, Hyderabad in the case of Dy. CIT vs. Vaishnavi Educational Society, 167 TTJ 774 (Hyd). It was observed by the CIT(A) that the assessee in the course of the assessment proceedings had though furnished the details of the donors such as names, addresses and PAN No(s), but had not filed the copies of the donation receipts. On the contrary, it was the claim of the assessee that it had duly furnished the donation receipts in the c…
