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
1). To Strengthen our view, we relied on Hon'ble Delhi High Court in the matter of [2015] 62
taxmann.com 358 (Del.) CIT (E) v. Bhagwan Shree Laxmi Naraindham Trust, [2022]
143 taxmann.com 281 (Mum. - Trib.) DCIT v. Jayananad Religious Trust.
1.5.2Hon’ble ITAT Delhi in case of Satyug Darshan Trust held as follows:
Section 115BBC of the Income
