ACIT.CIRCLE-1 ,, RANCHI vs. MOHINI DEVI CHARITABLE TRUST, VARANASI
In the result, the appeal of the Revenue is dismissed
ITA 360/RAN/2018[2013-14]Status: DisposedITAT Ranchi18 Oct 2023AY 2013-14
Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar
Section 11(1)Section 12A
section 11(1) of the Income Tax Act.
The ld. CIT(Appeals) has rightly followed the decision of the Hon’ble Supreme Court in the case of Rajasthan &
Gujarati Charitable Foundation Poona, reported in (2018)
300 CTR 1 (SC)/ 89 taxmann.com 127. After considering the reasoned finding of the ld. CIT(Appeals), we do not find any error