CIT (EXEMPTION) KOLKATA vs. M/S GOBIND RAM GOEL CHARITABLE TRUST
The appeal is dismissed
ITA/32/2019HC Calcutta25 Jun 2024
Bench: : The Hon’Ble Justice Surya Prakash Kesarwani
Section 11Section 12ASection 131Section 133ASection 139(1)Section 245CSection 80G
133A of the Act, 1961 was conducted in the premises of the respondent
assessee on 11.09.2015 and statement of Managing Trustee namely Sri
Anand Agarwal was recorded by the survey team. The survey team
questioned the aforesaid Anand Agarwal on abnormal increase in the
receipts of corpus donation and in reply, the aforesaid Anand Agarwal
stated that the unaccounted profit