In the result, appeal of the assessee is partly allowed
Bench: Shri. Sudhanshu Srivastavaassessment Year: 2018-19 Lodge Of Harmony No.438Ec V. The Assessing Officer C/O P.C. Agarwal Exemption Ward 15/296, Govind Niwas Kanpur Civil Lines, Kanpur Tan/Pan:Aaatl2285Q (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Advocate Respondent By: Shri Sanjeev Krishna Sharma, D.R. Date Of Hearing: 04 07 2024 Date Of Pronouncement: 30 08 2024 O R D E R
charitable or religious trusts, etc., where the members or trustees are not entitled to any share in the income of the association of persons, provisions of section 167A