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Section 143(3)2 Section 11(1)(d)2 Section 12A2 Exemption2

INCOME TAX OFFICER (EXAMPTION) WARD, SURAT vs. SHREE SAIBABA SATSANG MANDAL, SURAT

In the result, appeal of the Revenue is dismissed

ITA 233/SRT/2017[2014-15]Status: DisposedITAT Surat31 Dec 2021AY 2014-15

For Appellant: Shri Mehul K. Patel, ARFor Respondent: Shri H.P.Meena, CIT-DR

Section 11Section 143(3)

260 ITR 366, it was held that A.Y. 2014-15 Shree Saibaba Satsang Mandal donation for construction of wadi for the caste people which was directly taken to balance sheet without considering it as income was contribution towards "Corpus Fund’. Here, the specific mention of the words “Corpus Fund" was not deemed necessary. (b) The Hon'ble ITAT Ahmedabad

INCOME TAX OFFICER (EXEMPTION), WARD, SURAT, SURAT vs. NAV JYOTI SOCIAL SERVICE SOCIETY, DANGS

In the result, this appeal of the Revenue is dismissed