Trust Renting Dharamshala on Cost Basis Not a Commercial Activity: Chhattisgarh HC

By Jagjeet Singh Income Tax Judiciary June 4, 2025

Case Name: Ramswaroop Das Niranjanlal Charitable Trust Vs DCIT (Chhattisgarh High Court)
Appeal Number: Only available for paid members
Date of Judgement/Order: Only available for paid members
Courts: All High Courts, Chhattisgarh High Court

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Ramswaroop Das Niranjanlal Charitable Trust Vs DCIT (Chhattisgarh High Court) Appellant/assessee filed return for AY 2011-12 on 30-9-2011 at as NIL. Its case was selected for scrutiny hence notice u/s 143(2) issued on 26-9-2012 which was served to the assessee on 1-10-2012 by registered post and thereafter, assessment was completed u/s 143(3) at ₹ 2,20,250/- on 30.03.2014. During the assessment proceedings AO observed that the assessee Trust had received ₹ 15,89,163/- from the business of running a Dharamshala and AO took view that since the assessee was registered as a charitable trust an...

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