ACIT (EXEMPTION), JODHPUR vs. M/S.MAHESH SIKSHAN SANSTHAN, JODHPUR
The appeal stand dismissed
ITA 375/JODH/2019[2016-17]Status: DisposedITAT Jodhpur21 Dec 2020AY 2016-17
Bench: Hon’Ble Shri Sandeep Gosain, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकरअपील सं./ I.T.A. No.375/Jodh/2019 ("नधा"रणवष" / Assessment Year: 2016-17) Acit-Circle (Exemption) M/S. Mahesh Sikshan Sansthan बनाम/ Room No.64, Aaykar Bhawan Umaid Hospital Road Paota ‘C’ Road, Jodhpur Jodhpur, Rajasthan-342 001. Vs. Rajasthan-342 006. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatm-6333-L (अपीलाथ"/Appellant) (""यथ" / Respondent) :
For Appellant: Shri P.C. Parwal (CA)- Ld. ARFor Respondent: Shri A.S. Yadav - Ld. CIT- DR
Section 11Section 12ASection 13Section 13(1)(c)Section 13(3)Section 13(3)(e)Section 143(3)
TDS was also made since the same would not amount to application of income and moreover, they pertained to AY 2013-14. It transpired that the assessee made donation of Rs.4 Lacs to another trust Shri Maheshwar Samaj, inside Jalori Gate, Jodhpur which was also registered u/s 12AA. However, the assessee as well as that trust had common trustees / member
