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Gross Receipts of Charitable Trust Cannot be Taxed Merely Due to ITR Filing Errors
Case Law Details
- Case Name
- Sarvoday Pratishthan Vs ITO (Exemption) (ITAT Pune)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
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Sarvoday Pratishthan Vs ITO (Exemption) (ITAT Pune)
Section 12AA Registration Shields Trust – Gross Receipts of Charitable Trust Cannot be Taxed Merely Due to ITR Filing Errors – Charitable Activities Prevail Over Technical Lapses – Pune ITAT Remands Case for Fresh Verification
Assessee, a public charitable trust formed in 1993, engaged in education & health activities for the needy, filed its return for AY 2017-18 on 20.12.2017 declaring NIL income, showing gross receipts of ₹1,78,10,242/- & Application of Income (Expenses) of ₹1,89,76,471/-, resulting in deficit. Ho...
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