M/S. GOPAL GOVARDHAN GOSHALA ,SANCHORE, JALORE. vs. DCIT, CIRCLE-EXEMPTION, JODHPUR

In the result, the appeal filed by the assessee is treated as allowed for statistical purposes

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmim/S. Gopal Goverdhan Goshala Vs The Dcit Pathmeda, Taluka Sanchore, Circle-Exemption, District- Jalore (Raj) Jodhpur (Appellant) (Respondent) Pan No. Aaatg 0739 J

40(A)(3) of the Income Tax Act. 3. The Ld. CIT(A) has erred in law and on facts in confirming an addition of Rs.4,33,200/- on account of notional interest on amount of investment in land of Rs.36,10,000/- in names other than that of the trust. 4. Without prejudice to Ground

SMT. SARLA SINGHVI CHARITABLE SOCIETY,UDAIPUR vs. ITO, EXEMPTION WARD, UDAIPUR

In the result, the appeal of the assessee is allowed

trust registered under sec. 12AA and 80G of Income Tax Act, 1961 with its object to serve the down trodden of the society including running of blood bank in the name Saral Blood Bank at 30, Near Math Park, Bhupalpura, Udaipur. During the year the assessee declared total income NIL subject to the provision of section