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Section 11(1)(a)2 Section 12(1)2

VADAKKE MADHAM BRAHMASWOM,THRISSUR vs. THE ITO, EXEMPTION WARD, THRISSUR, THRISSUR

In the result, the assessee’s appeal is partly allowed

ITA 839/COCH/2022[2017-2018]Status: DisposedITAT Cochin28 Aug 2023AY 2017-2018

Bench: Shri Sanjay Arora, Am &Shrimanomohan Das, Jm

For Appellant: Ms. Preetha Nair, AdvFor Respondent: Ms. J. M. Jamuna Devi, SR. DR

Section 11(1)(a)Section 11(1)(d)Section 12(1)Section 143(3)

section 143(3) of the Income-tax Act, 1961 (`the Act’ hereinafter) dated 10.12.2019 for assessment year (AY) 2017-2018 by the National Faceless Appeal Centre, Delhi (NAFC) vide it’s order dated 30.05.2022. 2. The appeal raises a single issue, i.e., whether the corpus donation received by the assessee-trust qualifies to be so, so that