INCOME TAX OFFICER(EXEMPTION), WARD-2(3), GUWAHATI, GUWAHATI vs. ARUNACHAL PRADESH POLICE WELFARE SOCIETY, PAPUMPARE, ARUNACHAL PRADESH, PAPUMPARE
The appeal of the Revenue is dismissed
ITA 304/GTY/2025[2021-22]Status: DisposedITAT Guwahati04 Dec 2025AY 2021-22
Bench: The Ld. Cit(A) Where After A Detailed Finding The Assessee Could Succeed. The Said Finding Deserves To Be Extracted:
Section 11Section 12ASection 143(1)Section 143(1)(a)Section 250
charitable organisation registered under Section 12A of the income-tax Act. 1961. For AY 2021-22 1 filed its return within the extended due date on 31 03:2022 vide ack no 566353530310322 declaring Gross Receipts of Rs 4,50,80,892/- of which 3.37,97,943/- was towards voluntary contribution forming part of corpus (being amount collected as contribution