SHRI MAHAVEER CHARITABLE TRUST,ALLAHABAD vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), LUCKNOW
In the result, appeal of the assessee is allowed for statistical purposes
ITA 190/ALLD/2018[2013-14]Status: DisposedITAT Allahabad27 Jul 2021AY 2013-14
Bench: Shri.Vijay Pal Rao & Shri. Ramit Kocharassessment Year: 2013-14 Shri Mahaveer Charitable V. Commissioner Of Income Tax Trust (Exemption), Lucknow 46, Rajendra Nagar Balua Ghat, Allahabad Tan/Pan: Aahts9123K (Respondent) Appellant By: Mr. Pawan Jaiswal, C.A. Respondent By: Mr. Shantanu Dhamija, Cit Dr Date Of Hearing: 26.07.2021 Date Of Pronouncement: 03.08.2021 O R D E R
For Appellant: Mr. Pawan Jaiswal, C.AFor Respondent: Mr. Shantanu Dhamija, CIT DR
Section 11Section 115Section 115BSection 12ASection 13(7)Section 143(3)Section 263
b) Voluntary donations, other than donations received by way of building funds as mentioned (a) above
4,55.000
c) Funds received through cheque included above
(8,52,000) d) Amount allowed @ 5 of Rs. 2,17,07,000 as deduction under section 115 BBC
(10,85,350) e) Amount treated as income liable for taxation
1,97,69,650
merely