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Section 1011 Section 114 Section 11(1)(a)4 Section 11(1)2 Section 12A2

BLOSSAM HOUSE EDUCATIONAL SOCIETY,VARANASI vs. INCOME TAX OFFICER 3(1), VARANASI

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 6/VNS/2022[2018-2019]Status: DisposedITAT Varanasi07 Jul 2022AY 2018-2019

Bench: Shri.Vijay Pal Raoassessment Year: 2018-19 Blossam House Educational V. Income Tax Officer, Society, 579, Teliabagh, Church Ward-3(1), Varanasi Compound, Maldahiya, Varanasi Pan-Aaatb7686D (Appellant) (Respondent) Appellant By: Sh. Atul Choudhary, C.A. Respondent By: Sh. A.K. Singh, Sr. D.R. Date Of Hearing: 07.07.2022 Date Of Pronouncement: 07.07.2022 O R D E R

For Appellant: Sh. Atul Choudhary, C.AFor Respondent: Sh. A.K. Singh, Sr. D.R

Section 10Section 11Section 11(1)Section 11(1)(a)Section 12ASection 40

trust. An identical amount of Rs. 19,90,762/- is also shown in the column giving details of exemption under section 10(23C)(iiiad). From these facts, it is clear that the amount showed as exemption under section 10(23C)(iiiad) is nothing but the amount of accumulated income to be applied for charitable purpose in future is repeated mistakenly