SHREE JAINARAYAN HARIRAM GOEL CHARITABLE TRUST,RAIPUR vs. COMMISSIONER OF I NCOME TAX ( EXEMPTION), BHOPAL

In the result, appeal of the assessee is allowed for statistical purposes

Bench: Shri Pradip Kumar Kedia & Shri N. K. Choudhryआयकर अपील सं./I.T.A. No. 25/Rpr/2019) ("नधा"रण वष" / Assessment Year : ) बनाम/ Shree Jainarayan Hariram Commissioner Of Goel Charitable Trust Income Tax Vs. Near Patidar Bhawan, New (Exemption), 2Nd Floor, Metro Walk Timber Market, Fafadih, Raipur (C.G.) Building, E-5, Arera Colony, Bhopal – 462016 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabhg3026M (अपीलाथ" /Appellant) (""यथ" / Respondent) ..

35(1)(ii) of the Act was illegally made available to them. The donor HHBRF, in turn, has given bogus donations to various trusts/societies by way of accommodation entries and the assessee is one of such beneficiaries. 5.1 In this context, the learned counsel for the assessee pointed out that despite all investigations including survey operations carried under s.133A

INCOME TAX OFFICER (EXEMPTION)-1, RAIPUR vs. SHRI CHAITANY MAHAPRABHU SHIKSHAN SANSTHAN, RAIPUR