TaxTMI 
TaxTMI 
2011 (1) TMI 1320
X X X X Extracts X X X X
X X X X Extracts X X X X
.... PER A.D.JAIN, J.M. This is Department's appeal and the assessee's cross objections for assessment year 2002-03. The Department has taken the following grounds in its appeal:- "1. On the facts and in the circumstances of the case, the ld. CIT(A) has failed to appreciate that voluntary contributions (whether corpus donations or general donations) received by a Charitable Trust is income as defi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....at the learned Assessing Officer has grossly erred in making the reassessment by reopening the same u/s 147/148 of the Income Tax Act and the CIT(A) has erred in law to uphold the same. 1.1 That the CIT(Appeals) ought to have held that the reopening of the same based on assessment of the subsequent year was bad in law and there was no failure on the part of the assessee to furnish fully and trul....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... in ITA No. 3866(Del)07. 7. Aggrieved by the said action of the learned CIT(A), the Department is in appeal. 8. The learned counsel for the assessee has submitted that the aforesaid Tribunal order dated 30.1.2009, in the assessee's case for assessment year 2003-04, has been upheld by the Hon'ble High Court vide order dated 23.9.2009, a copy thereof has been placed on record. 9. The learned DR h....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... case for assessment year 2003- 04, vide its order dated 30.1.2009 (supra), held that the amount received by the assessee trust from its settler, towards infrastructure fund, was not taxable in the hands of the assessee, despite the fact that the assessee trust was not registered u/s 12A of the Act in that year. 11. The Hon'ble Delhi High Court, vide its order dated 23.9.2009, in ITA No. 927/09 (....