2025 (11) TMI 623

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....ant : Adjournment Application Filed For the Respondent : Shri Prateek Sharma, Sr. DR ORDER PER DR. B.R.R. KUMAR, VICE-PRESIDENT :- This appeal has been filed by the Assessee against the order dated 03.12.2024 passed by the Ld. ADDL/JCIT(A)-1, Chandigarh ('Ld. CIT(A)" in short), under Section 250 of the Income-tax Act, 1961 ('the Act'), relating to the Assessment Year 2017-18. 2. The....

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....king the addition of Rs. 28,00,479/- by denying the benefit of exemption u/s.11(1)(a) of the Act on the government grants. The Ld. CIT(A) has erred in law as well as in facts in confirming the same." 3. The assessee is a charitable trust registered u/s 12A of the Act and approved u/s 80G of the Act. The trust is engaged in imparting education and running various educational institutions. The as....

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....e an addition of Rs. 28,00,479/- to the total income of the assessee. 4. Aggrieved by the assessment order, the assessee filed an appeal before the Ld. CIT(A). However, the Ld. CIT(A) upheld the findings of the Assessing Officer and dismissed assessee's appeal. 5. Aggrieved, the assessee is now in appeal before the Tribunal. 6. Before us, the Ld. AR submitted that the Assessing Officer ha....

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....ceeding assessment years. 7. The Ld. DR, on the other hand, supported the orders of the authorities below. 8. We find that the decision of ITAT Rajkot bench in the case of Gujarat State Lion Conservation Society (supra) pertained to revision u/s 263 of the Act. In this case, the Govt. granted amounts specifically for salary, and if not paid, the grants allotted have to be refunded to the Gov....