CARMEL EDUCATIONAL TRUST,PATHANAMTHITTA vs. DCIT,CEN- CIRCLE,, KOTTAYAM
In the result, the appeals of the assesses in ITA no
ITA 307/COCH/2019[2007-08]Status: DisposedITAT Cochin30 Sept 2019AY 2007-08
Bench: S/Shri Chandra Poojari, Am & George George K., Jm
1. The CIT(A) erred in making an addition of Rs.27,84,000/- to the income of the Trust which was assessed on a protective basis in the hands of the trust and on a substantive basis in the hands of the trustees.
2. The CIT(A) was wrong in upholding the denial of exemption
