ACIT, EXEMPTION CIRCLE, RANCHI vs. M/S. R.V.S. EDUCATIONAL TRUST, JAMSHEDPUR
In the result, appeal of the revenue is dismissed
ITA 24/RAN/2020[16-17]Status: DisposedITAT Ranchi21 May 2025
Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am (Through : Hybrid Mode) आयकरअपीलसं./Ita No.24/Ran/2020 (Ǔ""ȡ[""""[/ A.Y. :2016-2017) Acit, Exemption Circle, Ranchi Vs. M/S Rvs Educational Trust, C/O Binda Apartments (India) Private Limited, Siroman Nagar, Dimna Road, Mango, Jamshedpur-831012 ̾Ĉĭēıĕĸù Ĭĝń/Pan No. : Aaatr4456M (\ "Ȣ"ȡ"ȸ/Appellant) (Ĥ×""ȸ/ Respondent) ..
For Appellant: Shri Shikesh Jha, ARFor Respondent: Shri Shiv Swaroop Singh, CIT-DR
Section 11(1)(d)Section 12ASection 143(3)
business entity, thus not entitled to exemption of its, income. The Ld. A.O. failed to appreciate that the educational institution run by the assess trust are recognized by AICTE, a body of ministry of Human Resources and development, New Delhi,
Govt. of India.
(d) Further during the assessment your 16-17, the trust was running the following education institution
