SANT SHANKAR MAHARAJ ASHRAM,AMRAVATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGALORE
The appeal of the assessee is allowed for statistical purposes
ITA 334/NAG/2022[2017-2018]Status: DisposedITAT Nagpur22 Mar 2024AY 2017-2018
Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 334/Nag/2022 निर्धारण वषा / Assessment Year : 2017-18 Sant Shankar Maharaj Aashram 01, Pimpal Khuta, Dhamangaon, Amravati-444905. Pan: Aahts0026K . . . . . . . अपीलार्थी / Appellant
For Appellant: Mr Mahavir Atal [‘Ld. AR’]For Respondent: Mr K C Kanojiya [‘Ld. DR’]
Section 11Section 143(1)Section 246A(1)(a)Section 250
Charitable Trust Vs ITO’ [2023, 156
taxmann.com 270], ‘Nirmal Agricultural Society Vs ITO’ [1998, 17 CCH 0358]
and ‘DCIT Vs Shri Vaishnav Polytechnic College’ [2020, 122 Taxmann.com 287]
etc. In the event, respectfully following former judicial precedent, without commenting on merits of expenditure to be allowed from the gross receipts in arriving the taxable income of the appellant, we deem