In the result ground of the appeal in the instant appeal of the assessee are allowed
Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./ Ita No.32&60/Rpr/2019 (Assessment Year:) M/S Disha Education Society, Vs Commissioner Of Income Tax, Disha Crown, Katchana Road. Exemption, Bhopal Shankar Nagar, Raipur (Chhattisgarh) Pan No. :Aaatd5249C : Shri R.B.Doshi, Ca "नधा"रती क" ओर से /Assessee By राज"व क" ओर से /Revenue By : Shri V.K.Singh, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 26/04/2023 घोषणा क" तार"ख/Date Of Pronouncement : 08/06/2023
131 of PB. 13 ha Educational Trust & Bimaladevi Dharamprakash Jan Kalyan Nidhi i) Neither in the show cause notice nor in the cancellation order, there is any reference of any material whatsoever for drawing inference that the donations received from these two trusts is not genuine. Conclusions devoid of any finding material evidence. ii) In case of both the donor