The appeal stands dismissed
Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
trust were charitable in nature and in particular 3 to build, maintain and operate guest house for the comfortable stay of pilgrims and visitors to Sreedham Mayapur amongst other objects. The Commissioner of Income Tax (Exemptions), Kolkata (CIT(E) issued show cause notice dated 4th December, 2015 based upon a survey conducted under Section 133A