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Section 269S6 Section 271D5 Section 271D(2)4

AKASH EDUCATION & DEVELOPMENT TRUST,BENGALURU vs. ADDITIONAL COMMISSIONER OF INCOME TAX, CENTRAL RANGE-2, BANGALORE

In the result, the appeal of the assessee is allowed

ITA 737/BANG/2021[2016-17]Status: DisposedITAT Bangalore18 Apr 2022AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2016-17

For Appellant: Shri Rajeev Nulvi, ARFor Respondent: Shri Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru

Section 269SSection 271DSection 271D(2)Section 273B

2) of the Income Tax Act, 1961 as the loan is received from the trustee to the trust, who is controlling the financial affairs of his own and the trust, as such the trustee is not any other person for the applicability of Sec. 269SS of the Income Tax Act, 1961. 6. For these and other reasons which