CHILD CARE AND YOUTH DEVELOPMENT SOCIETY ,DEHRADUN vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 2/DDN/2021[-]Status: DisposedITAT Dehradun22 Sept 2021
Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 02/Ddn/2021 : Asstt. Year : Child Care & Youth Development Vs Cit(Exemption), Society, Near Canfield School, 111/2, Lucknow, U.P.-226010 Bharuwala, Grant Clement Town, Dehradun-248002 (Appellant) (Respondent) Pan No. Aabac6869P Assessee By : Sh. Anubhav Jain, Adv. Revenue By : Sh. N. C. Upadhyay, Sr. Dr Date Of Hearing: 16.09.2021 Date Of Pronouncement: 23.09.2021
For Appellant: Sh. Anubhav Jain, AdvFor Respondent: Sh. N. C. Upadhyay, Sr. DR
Section 10(23)Section 11Section 11(1)(d)Section 115BSection 12ASection 12A(1)Section 2
section 10(23)C.
(b) That the Ld. CIT (Exemptions) has erred in law
(Paras 4; 5 and 6 of the impugned order) in considering that The Appellant has not considered donation of Rs. 16,00,000/- as income in the Income & Expenditure Account but treated the same as Corpus Donation and hence in concluding that the resultant tax liability
