Case Law Details
Case Name : Nir Ideal Home for Mentally Retarded And Associated Disability Vs ITO (ITAT Kolkata)
Related Assessment Year : 2022-2023
Courts :
All ITAT ITAT Kolkata
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Nir Ideal Home for Mentally Retarded And Associated Disability Vs ITO (ITAT Kolkata)
Dual-Nature Trust Entitled to Exemption – ITAT Kolkata Rules Anonymous Donations Not Taxable for Nir Ideal Home for Mentally Retarded Trust
ITAT Kolkata allowed the appeal of the assessee-trust, holding that it was eligible for exemption from taxation of anonymous donations u/s 115BBC, as the trust was established for both charitable & religious purposes.
Assessee, a registered society under the West Bengal Societies Registration Act, 1961, had
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