2025 (6) TMI 624

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....der of the Commissioner of Income Tax (Appeals), Bhubaneswar [CIT(A)] dated 17.11.2024 for Assessment Year (AY) 2017-18. 2. The appellant is a charitable trust duly incorporated under the Trust Act. The trust was founded with the object of providing medical and financial support to the poor. It is duly registered u/s. 12A of the Income Tax Act, 1961 (the Act). The return of income for AY 2017-18 ....

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....d. 4. Being aggrieved, the appellant is in appeal before the Tribunal in the present appeal. 5. At the outset, I find that there is a delay of 27 days in filing the present appeal. The appellant filed a petition along with an affidavit seeking condonation of delay in filing the appeal, wherein it is stated that trust failed to notice the order as it was uploaded in the portal and not served thro....

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....orders of the lower authorities submits that no interference is called for. 8. I heard the rival contentions and perused the material available on record. The solitary issue that arises for my determination is whether the donations were received through corpus fund or not. There is no doubt that the donations received towards corpus fund cannot form part of the income of the trust. Therefore, the....