Case Law Details
Case Name : Divine Educational Institute and Social Development Society Vs. ITO (ITAT Delhi)
Related Assessment Year : 2012- 13
Courts :
All ITAT ITAT Delhi
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Question is whether the corpus fund would be part of aggregate annual receipt of educational institution. In the case of ITO (E) Vs. Smt. Basanti Devi & Shri Chakhan Lal Garg Education Trust (Supra), It was held that the amount received by the assessee trust from its settler towards infrastructure fund was not liable to be taxed in the hands of the assessee, despite assessee trust is not registration u/s 12AAPlease become a Premium member. If you are already a Premium member, login here to access the full content.
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Case laws on exemption of Income tax despite non registration u/s 12AA