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
Charitable Trust failed to make proper enquiry to ascertain the possible nexus between the society and the donors which attracted the provisions of section 68 of the Income Tax Act, as well that the AO erred in not charging interest u/s 234A and 234B of the Act. The AO was directed to make a fresh assessment after examination