ACIT (E), CIRCLE- 1(1), NEW DELHI vs. INDO FRENCH CENTRE FOR THE PROMOTION OF ADVANCED RESEARCH, NEW DELHI
In the result, the appeal of the Revenue is dismissed
ITA 7323/DEL/2017[2013-14]Status: DisposedITAT Delhi08 Feb 2022AY 2013-14
Bench: Sh. A. D. Jain, Vice-Dr. B. R. R. Kumarita No. 7323/Del/2017 : Asstt. Year : 2013-14 Acit(E), Vs Indo French Centre For The Circle-1(1), Promotion Of Advanced Research, New Delhi 5B, Ground Floor, India Habitat Centre, Lodhi Road, New Delhi-110003 (Appellant) (Respondent) Pan No. Aaati0155Q Assessee By : Sh. Pravin Gupta, Ca Revenue By : Sh. Meenakshi J. Goswami, Cit Dr Date Of Hearing: 27.10.2021 Date Of Pronouncement: 08.02.2022
For Appellant: Sh. Pravin Gupta, CAFor Respondent: Sh. Meenakshi J. Goswami, CIT DR
Section 11Section 12ASection 2(1)(j)
Indo French Centre for the Promotion of Advanced Research
contribution received from foreign source within the meaning of the provisions of section 2(1)(j) of the FCRA and hence registration and filing of return in respect of these foreign contributions in FC-3 was required as per the provisions ... ground that since the assessee society has received foreign contribution from Government of France within the meaning of section 2(1)(j) of FCRA without filing return qua these contributions in FC-3 to Ministry of Home Affairs as per FCRA.
10. Undisputedly, the assessee society is registered under Societies
