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TMI Blog2019 (8) TMI 456X X X X Extracts X X X X X X X X Extracts X X X X ..... (BY SRI A. SHANKAR ADV. FOR SRI. V. CHANDRASHEKHAR, ADV.) JUDGMENT ARAVIND KUMAR J., Though matter is listed for hearing on interlocutory application, by consent of learned advocates, it is taken up for final hearing. 2. Assessee claiming to be a trust has filed its return of income for the assessment year 2010-2011 declaring nil income. Source of income claimed by assessee is donations ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed as AOP (Charitable Trust). Being aggrieved by said addition of net gross receipts, assessee filed an appeal before Commissioner of Income Tax (Appeals) in I.T.A. No.CIT(A)191 / HBL - 2012 - 13 / AY 2010-11, which came to be allowed on the ground that amount which had been calculated had been returned on different dates namely amount of Rs. 2,52,59,808/-. Thus, relief sought for by assessee came ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f considered view that substantial question of law which is sought to be raised by revenue would not arise for consideration, as it is a question of fact which has been resolved by First Appellate Authority as well as Tribunal in favour of assessee, by arriving at a conclusion that voluntary contribution received for a specific purpose cannot be regarded as income under Section 2(24)(iia) since th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d, claim of the assessee was to the affect that it was a voluntary contribution and not liable to tax and it is not an income. 5. In the light of facts discussed hereinabove and also the fact that issue involved in the present appeal being squarely covered by order dated 14.08.2015 passed by ITAT in ITO vs. Vokkaligara Sangha in I.T.A. Nos.281- 285(B)/2015 and same having not been pursued by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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