https://www.taxtmi.com/caselaws?id=778464 ITAT allowed the trust's appeal, finding the trust was registered u/s 12A and its assessment reopened under s.148 based on a donor's statement. The trustee admitted financing the donation and separately offered that amount to tax under the IDS, paying the liability. As the amount has already suffered tax, the Tribunal held it cannot be assessed twice and set aside the lower authority's disallowance, allowing the appeal. en-us Mon, 15 Sep 2025 00:00:00 +0530 Wed, 17 Sep 2025 08:31:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778464 ITAT allowed the trust's appeal, finding the trust was registered u/s 12A and its assessment reopened under s.148 based on a donor's statement. The trustee admitted financing the donation and separately offered that amount to tax under the IDS, paying the liability. As the amount has already suffered tax, the Tribunal held it cannot be assessed twice and set aside the lower authority's disallowance, allowing the appeal. Case-Laws Income Tax Mon, 15 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778464