M/S PARWATI EDUCATIONAL & WELFARE TRUST,PATNA vs. PR.CIT-CENTRAL, PATNA
In the result, both the appeals filed by the assessee are allowed
ITA 44/PAT/2021[2011-12]Status: DisposedITAT Patna23 May 2022AY 2011-12
Bench: Sri Manish Borad & Sri Sonjoy Sarma)
Section 132Section 143(3)Section 153ASection 263
45,210 /-
3
Donation for building
10,30,000/-
T O T A L
91,39,583/-
Sir, the gross receipt is less than the limit prescribed under section 10(23C) (vi) of The Income Tax Act, 1961. Sir, the total receipt declared by the appellant for the accounting year relevant to the assessment year