ITA No.1841/DEL/2024
Case No: ITA No.1841/DEL/2024
Court: INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH
Date: 2/19/2025
Parties Involved
appellantDCIT(E) Circle – 1 (1) New Delhi
respondentAroh Foundation, THAN Singh Nagar, Anand Prabat Delhi, New Delhi
Facts Summary
The assessee, Aroh Foundation, a registered society, filed its return of income on 12.01.2021 declaring nil income. The assessment was completed under section 143(3) of the Income Tax Act, 1961 read with section 144B of the Act on 22.09.2022, and the Assessing Officer re-computed the income of the assessee to Rs.13,15,55,954/-. Aggrieved by this order, the assessee filed an appeal before the Commissioner of Income Tax (Appeals) [CIT(A)], who partly allowed the appeal on 21.02.2024. The revenue t…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the CIT(A) is correct in allowing the benefit of section 11 and 12 of the Act on the receipt of Rs. 3,95,67,783/- as consultancy and contractual receipts.
- 2. Whether the activities carried out by the appellant fall under the mischief of the proviso to section 2(15) of the Act.
Precedents Relied Upon
3 precedents cited in this judgement.