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
disallowance made in the hands of donor trust, of the donation given to assessee. Anandilal & Ganesh Same observations as in Same explanation as in the Podar Society the case of Podar case of Podar Education Education Trust Trust, except that its appeal before Hon’ble ITAT is pending. 3. Nothing brought on record, nothing confronted, no evidence Except for mentioning