SHRI VASANTRAO GOPALRAO GHONGE,WARDHA vs. DY. C.I.T. CENTRAL CIR. 1(1), NAGPUR
In the result, assessee’s appeal is partly allowed
ITA 37/NAG/2016[2011-12]Status: DisposedITAT Nagpur28 Jun 2022AY 2011-12
Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am Assessment Year: 2011-12 Late Vasantrao Gopalrao Ghonge Vs. The Dcit Thru Legal Heir Vilas Vasantrao Ghonge Central Circle 1 (1) Gharpure Layout, Nagri Bank Colony, Nagpur Warda Pan No.:Aiwpg 6212 C Appellant Respondent Revenue By :Shri Piyush Kolhe (Cit-Dr) Assessee By: Shri K.P. Dewani, Adv Date Of Hearing: 26/04/2022 Date Of Pronouncement: 28 /06 /2022 Order Per: Sandeep Gosain, J.M. This Is An Appeal Filed By The Appellant Against Order Of Learned Commissioner Of Income Tax (Appeals)-3, Nagpur Dated 21/12/2015 In Appeal Nos. Cit(A)-3/242/2013-14 For Asstt. Year 2011-12. Grounds Of Appeal Raised By The Appellant For Asstt. Year 2011-12 Are As Under:- “A) The Learned A.O. Was Wrong & Unjustified In Making An Addition Of Samarpan Nidhi Of Rs.20,79,936/- To The Total Income Of The Undersigned Assessee As Net Business / Vocational Income. B) The Learned A.O. Was Wrong Arbitrary & Unjustified In Making An Addition Of Receipts Of B.S.Y. Vasantrao Gopalrao Ghonge Maharaj Nyas Of Rs.5,21,349/- To The Total Income Of The Undersigned Assessee On The Presumption That Those Receipts Belong To The Undersigned.
For Appellant: Shri K.P. Dewani, AdvFor Respondent: Shri Piyush Kolhe (CIT-DR)
Section 11Section 132Section 139(1)Section 143(3)Section 153A
charitable institution eligible for benefit of its income being exempt u/s 11 of I.T.
Act 1961. Considering totality of facts and circumstances, addition made by A.O.
in respect to income of trust is therefore directed to be deleted. Such income is directed be considered at the hands of trust. Grounds (b) of appeal of appellant is allowed.
15. In Ground
