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
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 the assessee
