Voluntary Donations by Students Not Income – ITAT Chennai Deletes Addition

Lakshmiammal Progressive Educational Trust Vs ITO (ITAT Chennai) This summary strictly uses only the information provided in the Full Text of the Order of ITAT Chennai regarding the appeal filed by Lakshmiammal Progressive Educational Trust against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, for the Assessment Year 2018-19. Procedural Background and Condonation of Delay The appeal was filed by the assessee, Lakshmiammal Progressive Educational Trust, which is a public charitable trust registered under section 12AA of the Income Tax Act,...