SHREE SWAMINARAYAN MANDIR TRUST ,RAMPAR vs. THE ITO, EXEMPTION WARD - 1, RAJKOT
In the result, appeal filed by the assessee is allowed for statistical purpose, in above terms
ITA 340/RJT/2024[2020-21]Status: DisposedITAT Rajkot06 Jan 2025AY 2020-21
Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.340/Rjt/2024 ("नधा"रण वष" / Assessment Year: (2020-21)
For Appellant: Shri D. M. Rindani, ARFor Respondent: Shri Abhimanyu Singh Yadav, Sr.DR
Section 10Section 11Section 12ASection 142(1)Section 143(3)Section 69A
unexplained money u/s 69A of the Act.
3. The learned Commissioner of Income-tax (Appeals), Income Tax Department
NFAC, Delhi failed to appreciate that alternatively, only net income ought to have been taxable as income under the Act and not the gross receipts/income of the Appellant for the year.
4. The appellant craves leave to add, amend, alter and withdraw
