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
32,68,744/-.
3. With the assistance of ld. Representatives, we have gone through the record carefully. A perusal of the record would suggest that the assessee is a Charitable
Institution duly registered under section 12AA of the Income Tax Act. It has claimed depreciation, which was disallowed to it by the ld. Assessing Officer on the ground that
