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Donation in accordance with object of the trust cannot be disallowed
Case Law Details
- Case Name
- DCIT Vs Maharana Pratap Education Centre (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013-14
- Courts
- All ITAT, ITAT Delhi
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DCIT Vs Maharana Pratap Education Centre (ITAT Delhi)
ITAT Delhi held that rebate and concession in fees to poor student claimed as donation is in accordance with object of the trust and hence deletion of disallowance of donation by CIT(A) is justifiable. Accordingly, appeal of revenue dismissed.
Facts- The assessee is an Educational Institution filed his return of income for AY 2013-14 declaring nill income. The case was selected for scrutiny; assessment was assessment was completed on 30.03.2016. The Assessing Officer (AO) while passing the assessment order treated the asse...
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