ST JOSEPH'S CONVENT CHANDANNAGAR EDUCATINAL SOCITY.,KOLKATA vs. J.C.I.T. (OSD), CIR- 2,HOOGHLY, HOOGHLY

In the result, the appeal of the assessee is allowed

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am]

69,620/- and taxed the same at maximum marginal rate. 4. On first appeal, the Learned CITA held that donations made by the assessee trust to another registered trust is a transaction falling under the ambit of section 13(3)(b) of the Act. He held that according to section 13(3)(b) of the Act, any person