2024 (1) TMI 1517

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.... Appellant : Shri Bandish Soparkar & Shri Parin Shah, A.Rs For the Respondent : Shri Sudhendu Das, CIT D.R. ORDER PER SIDDHARTHA NAUTIYAL, JM: This appeal has been filed by the assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals)-7, (in short "Ld. CIT(A)"), Ahmedabad in Appeal No. CIT(A)-7/138/16-17 vide order dated 28.02.2018 passed for Assessment Year 201....

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....eal raised by the assessee. 3. The Additional ground raised by the assessee is reproduced for ready reference: "1. Both the lower authorities ought to have granted benefits of Section 11 and 12 as corpus donation received from members are treated as revenue receipts. Appellant craves leave to add, amend, alter, change, delete and edit the above ground of appeal before or at th....