https://www.taxtmi.com/caselaws?id=400981 The appeal was allowed in part. The addition of administrative expenses, donation, and trust expenses was disallowed as they were not wholly and exclusively for earning income. The addition of voluntary contributions was upheld as the trust lacked registration. The waiver of income tax amount and stay of demand were not explicitly addressed. Penalty proceedings were initiated for inaccurate income particulars. The Assessee was granted the right to file an e-appeal and have the appeal heard on merit, emphasizing rectifying procedural errors and considering the case on its merits. en-us Mon, 21 Sep 2020 00:00:00 +0530 Mon, 23 Nov 2020 18:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400981 The appeal was allowed in part. The addition of administrative expenses, donation, and trust expenses was disallowed as they were not wholly and exclusively for earning income. The addition of voluntary contributions was upheld as the trust lacked registration. The waiver of income tax amount and stay of demand were not explicitly addressed. Penalty proceedings were initiated for inaccurate income particulars. The Assessee was granted the right to file an e-appeal and have the appeal heard on merit, emphasizing rectifying procedural errors and considering the case on its merits. Case-Laws Income Tax Mon, 21 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400981