CENTRE FOR GENERAL EDUCATION SOCIETY, LUCKNOW VS. CIT EXEMPTION
Parties Involved
Facts Summary
The assessee, an educational trust, earned income from academic fee, non-academic fee, and other sources during the assessment year 2020-21. The assessee filed its return of income on 12.12.2020, which was selected for complete scrutiny assessment. The assessing officer (AO) issued multiple notices under sections 143(2) and 142(1) of the Income Tax Act, 1961, seeking details of donations made by the assessee. The assessee provided detailed explanations and documentation regarding donations made to Centre for Advance Education, Mahendra Nath Memorial Trust, and Arya Samaj Hanuman Road. The AO disallowed a donation of Rs. 9,84,000/- to Arya Samaj Hanuman Road. Subsequently, the CIT Exemption revised the assessment order, directing the AO to examine the objections of the donee trusts, alleging lack of proper enquiry.…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the assessment order was passed without making proper enquiries.
Judgment Outcome
Decided in favour of Assessee.