INCOME TAX OFFICER, SHILLONG vs. THE LITTLE STARS TRUST, ASSAM
In the result, the appeal of the Revenue is dismissed
ITA 64/GTY/2024[2022-23]Status: DisposedITAT Guwahati20 Jan 2025AY 2022-23
Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita No.64/Gty/2024 Assessment Year : 2022-23
For Appellant: NoneFor Respondent: Shri Kausik Ray
Section 11Section 139(1)Section 143(1)Section 250
section 139(1) of the Income Tax Act. Upon examination of the audit report, it is noted that the reported sums include (a) Rs. 4,36,65,873/- representing the income of the previous year applied to charitable or religious purposes in India during that year, and (b) Rs. 13,67,198/- set apart for application to religious purposes