Payments to Partner NGOs is Application of Income: ₹1.89 Cr Addition Deleted by ITAT Delhi

Care Today Fund Vs ITO (Exemption) (ITAT Delhi) ITAT Delhi: Payment to Implementing NGOs Is Application of Income – ₹1.89 Cr Addition u/s 11(3) Deleted Assessee, a registered charitable trust u/s 12A & 80G, filed its return for AY 2017-18 declaring nil income. It carried out various welfare projects such as construction of bio-toilets & repair of educational institutions. During scrutiny, AO disallowed ₹1,89,64,378 treating it as deemed income u/s 11(3) on the ground that payments made to other trusts (like Anchal Charitable Trust & Bal Raksha Bharat) amounted to donations &...