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Section 119 Section 143(3)6 Section 136 Section 13(1)(c)3 Section 11(3)3 Section 12A3 Section 143(2)3 Section 13(1)3 Exemption3

DCIT (EXEMPTIONS), BHUBANESWAR vs. M/S. S.M.CHARITABLE EDUCATIONAL TRUST, BHUBANESWAR

In the result, appeals of the revenue are dismissed

ITA 432/CTK/2017[2011-12]Status: DisposedITAT Cuttack28 Aug 2018AY 2011-12

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

For Appellant: Sri Bibekananda Mohanty, ARFor Respondent: Shri A.K.Mohapatra, CIT DR

Section 11Section 11(3)Section 12ASection 13Section 13(1)Section 13(1)(c)Section 143(2)Section 143(3)

trust by the trustees can be suspected. Like list of guests in the Gorge Educational case, the appellant has given 160 requisition forms to the AO to establish that the building was run as a guest house and not as the personal residence of the director. Disregarding the evidence adduced by the appellant, the A.O. proceeded to deny the exemption