BHAG KAUR AND HARNAM SINGH ZORIA,DASUYA vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH
In the result, the appeal of the assessee bearing ITA No
ITA 16/ASR/2021[2020-21]Status: DisposedITAT Amritsar01 Mar 2023AY 2020-21
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
Section 10Section 11Section 11(1)(d)Section 12A
145 ITR 67
(MP) [1984].
Before the period of grant of registration, all voluntary contributions
(including the ones with specific direction that they shall form part of the corpus) are the income of a charitable, religious or charitable cum religious trust. Therefore, in the present case, the corpus fund shown by the applicant on record during
