This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
CIT(A) Upheld Entire Gross Receipts of Education Society as Income – ITAT Restores Matter to AO
Case Law Details
- Case Name
- Rose Bud Muslim Educational Society Vs ITO (ITAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2016-17
- Courts
- All ITAT, ITAT Kolkata
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Rose Bud Muslim Educational Society Vs ITO (ITAT Kolkata)
Assessee, a society registered under Societies Act & holding registration u/s 12AA, filed NIL income. Scrutiny was selected under CASS. Statutory notices remained uncomplied; no books, bills or vouchers were produced. AO completed best-judgment assessment u/s 144, treated entire gross receipts of ₹60,54,326 as taxable income & ignored claimed application of ₹90,47,790.
Before CIT(A), Assessee filed partial replies in remand proceedings but failed to produce supporting documents. CIT(A) noted repeated non-com...
Author Info
