BHARAT MATA MANDIR NYAS,BANSWARA vs. ITO, EXEMPTION, UDAIPUR
In the result, the appeal of the assessee bearing ITA No
ITA 163/JODH/2022[2016-17]Status: DisposedITAT Jodhpur06 Dec 2023AY 2016-17
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
Section 10Section 12ASection 143(1)Section 143(3)Section 154Section 250Section 80G
23)(c) is worded as under:
"Any income received by any person on behalf of..."
Here "any person" refers to the assessee and "on behalf of"
refers to such institutions. It may be an University, it may be an educational institution, it may be a hospital or other institutions of similar nature. As all such institutions are independent entity