COMMISSIONER OF INCOME TAX (EXEMPTION) KOLKATA vs. MAYAPUR DHAM PILGRIM AND VISITORS TRUST

The appeal stands dismissed

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

charitable. As mentioned earlier, the initial allegation in the show cause notice is that donation was received by the assessee and the same was returned in cash to the organisation. However, in the order of adjudication passed by the CIT(E) the allegation was totally different in the sense that the assessee paid cash to 7 receive donation from