Shree Krishna Gaushala vs ITO (Exemption), Ward –II, Jaipur

Parties Involved

Facts Summary

The assessee, Shree Krishna Gaushala, a charitable trust running a cow shelter, filed an appeal against the order of the Commissioner of Income Tax (Appeals) dated 30-01-2024. The assessee challenged the addition of income made by the Assessing Officer under different heads. The assessee had filed a nil income return, but the assessment was completed, assessing total income at Rs. 42,29,310/-. The assessee argued that the additions made by the Assessing Officer were erroneous and not in accordance with the law. The assessee also moved an application for leading additional evidence, which was allowed by the Judicial Member.…

Legal Issues

• 1. Addition of Rs 1,30,747/- and 1,21,000/- made by the Assessing Officer on account of Pratapeshwar Mandir and Nandini Cow Account.
• 2. Confirmation of addition made by the Assessing Officer of Rs 14,14,420/- on account of creation of FD.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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