SHRI SHESHAVTAR 1008 SHRI KALLAJI VEDPITH EVAM SHODH SANSTHAN,NIMBAHERA, CHITTORGARH vs. ITO EXEMPTION WARD, UDAIPUR, AAYKAR BHAWAN, UDAIPUR
In the result, appeal of the assessee is partly allowed
ITA 268/JODH/2024[2017-18]Status: DisposedITAT Jodhpur01 Apr 2025AY 2017-18
Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)
For Appellant: Shri Sunil Surana, CA &For Respondent: Shri Karni Dan, Addl. CIT, Sr.DR
Section 115BSection 12ASection 142Section 143(1)Section 143(2)Section 234BSection 234DSection 250
Section 115BBC by stating that these provisions exemptonly wholly religious trust from anonymous donation. The assesseesansthanis religious cum charitable trust, the term religious and charitable is defined by honourable Apex Court in the case of Commissioner of Income tax, Ujjain v.
Dawoodi Bohara Jamat (SC) (SC)[2014] 222 Taxman 228 [2014] 364 ITR 31 [2014]
268 CTR 1: (2014) 102
