Nir Ideal Home For Mentally Retarded And Associated Disability
Case No: ITA No. 1376/KOL/2025
Court: INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH, KOLKATA
Date: 10/30/2025
Parties Involved
appellantNir Ideal Home For Mentally Retarded And Associated Disability
respondentIncome Tax Officer
Facts Summary
The appellant-assessee, Nir Ideal Home For Mentally Retarded And Associated Disability, is a Registered Society under the West Bengal Society Registration Act, 1961, formed on 09.12.2002. It filed its return of income for AY 2022-23 declaring income at ‘NIL’. The case was selected for scrutiny under the CASS due to provisional registration under section 80G and large voluntary contributions received. The Society claims to operate for both charitable and religious purposes, though its Memorandum …
Decision in favour of
Assessee
Legal Issues
- 1. Whether the anonymous donation of Rs.17,65,436/- received by the appellant should be taxed under section 115BBC.
Precedents Relied Upon
2 precedents cited in this judgement.