THE ACIT, CEN-CIRCLE, KOTTAYAM vs. SRI.JOSE THOMAS, ADOOR
In the result, the appeals of the assesses in ITA no
ITA 238/COCH/2019[2011-12]Status: DisposedITAT Cochin30 Sept 2019AY 2011-12
Bench: S/Shri Chandra Poojari, Am & George George K., Jm
24)(iia) of the Act. But such contribution received by the Trust or any other on
behalf of the Trust can be considered as income of the Trust only and not as income
of the recipient.
6.4 The CIT(A) directed the Assessing Officer to adopt the share of donation as
per the seized material after deducting the expenses
