INDIAN SOCIETY OF WEED SCIENCE,JABALPUR vs. COMMISSIONER OF INCOME TAX (EXCEMPTION), BHOPAL
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 48/JAB/2025[-]Status: DisposedITAT Jabalpur19 Feb 2026
Bench: Shri Kul Bharat & Shri, Anadee Nath Misshraassessment Year: Na Indian Society Of Weed V. Commissioner Of Income Science Tax (Exemption) Icar-Dwr Campus, Bhopal Maharajpur, Adhartal, Jabalpur-482004. Pan:Aaaai7305R (Appellant) (Respondent) Appellant By: Shri Sapan Usrethe, Advocate Respondent By: Shri Shravan Kumar Meena, Cit(Dr) Date Of Hearing: 12 02 2026 Date Of Pronouncement: 19 02 2026 O R D E R
For Appellant: Shri Sapan Usrethe, AdvocateFor Respondent: Shri Shravan Kumar Meena, CIT(DR)
Section 12A
38,33,363/- (nearly 40% of the total receipts) is treated as surplus
(iii) AY 2024-25: Against total receipt of Rs.15,59,987/-, major expenses are booked for salary (Rs.3,82,838/-) and printing and stationery (Rs.
1,00,153), a surplus of Rs.5,91,963/- is treated as surplus.
(iv) The provisional statement as at 31.10.2024: Show receipt
