SOCIETY FOR ADVANCEMENT OF VILLAGE ECONOMY,GAYA vs. ACIT(EXEMPTION) CIRCLE, PATNA
In the result, the appeal filed by the assessee is partly allowed for statistical purposes
ITA 14/PAT/2018[2014-15]Status: DisposedITAT Patna09 Dec 2025AY 2014-15
Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra
Section 11Section 12ASection 13(8)Section 143(2)Section 2(15)Section 250(6)Section 28
charitable purpose and not any business or profession.
2. FOR THAT Ld. CIT(A) erred in law and on the facts in confirming action of AO assessing income of the appellant Trust at Rs 1,79,64,179/- by invoking
ITA No.: 14/PAT/2018
Assessment Year: 2014-15
Society for Advancement of Village Economy.
proviso to section
