Dr. B. G. Memorial Trust vs. ITO, Ward-1(2), Exempt, Kolkata

Parties Involved

Facts Summary

The assessee, Dr. B. G. Memorial Trust, a charitable institution registered under section 12 of the Income Tax Act, claimed a deduction under section 11 of the Act. The Assessing Officer denied the deduction as the trust's registration under section 12AA was cancelled. The National Faceless Appeal Centre confirmed the Assessing Officer's order. The assessee appealed against this order, citing several grounds, including the erroneous denial of deduction, discrepancies in accounts, and incorrect additions made by the Assessing Officer.…

Legal Issues

• 1. Denial of deduction u/s 11 due to cancellation of registration u/s 12AA
• 2. Addition of Rs.59,58,659/- due to discrepancies in accounts
• 3. Addition of Rs.1,25,42,308/- as corpus donation
• 4. Addition of Rs.24,00,000/- on donations to charitable institutions
• 5. Disallowance of payments due to non-deduction of TDS u/s 40(a)(ia)

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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