TELANGANA WORKING JOURNALISTS WELFARE FUND,HYDERABAD vs. ITO,(EXEMPTIONS),WARD-3, HYDERABAD
In the result, the appeal filed by the assessee is allowed for statistical purposes
ITA 343/HYD/2022[2020-21]Status: DisposedITAT Hyderabad21 Nov 2022AY 2020-21
Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyassessment Year: 2020-21 Telangana Working Vs. Ito(Exemptions), Ward-3 Journalists Welfare Fund Aaykar Bhawan 5-9-166, Chappel Road L.B.Stadium Road Nampally Hyderabad-500 004 Hyderabad Telangana-500 001
For Appellant: Shri P.Murali Mohan Rao, CAFor Respondent: Shri Rajendra Kumar, CIT-DR
Section 11Section 12Section 12ASection 12A(1)Section 12A(1)(ba)Section 139(4)Section 143(1)Section 2(24)(iia)
charitable or religious trust constitute income. The voluntary contributions to the corpus become exempt only by virtue of operation of section 11 (1 ) (d) which is again reproduced below:
11. (1) Subject to the provisions of sections 60 to 63, the following income shall not be included in the total income of the previous year of the person in receipt
