FARIDI FOUNDATION,ARRAH vs. CIT (EXEMPTION), PATNA

In the result, the appeal filed by the assessee is allowed for\nstatistical purposes

charitable activity being\ncarried out by the Trust.\nb) Premise owners are responsible to look after the boxes installed at their\nrespective place and thereafter, they deposit the amount so collected in the\nbank account of the Trust. Donation received via donation boxes are meagre\nin amount when seen in individuality of donation received per person but\nconstitute a reasonable

M/S PARWATI EDUCATIONAL & WELFARE TRUST,PATNA vs. PR.CIT-CENTRAL, PATNA

In the result, both the appeals filed by the assessee are allowed