{"id":60782,"date":"2026-06-18T11:57:28","date_gmt":"2026-06-18T06:27:28","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cossimbazar-social-welfare-and-development-trust-v-ito-2025-213-itd-54-kol-trib\/"},"modified":"2026-06-18T11:57:28","modified_gmt":"2026-06-18T06:27:28","slug":"cossimbazar-social-welfare-and-development-trust-v-ito-2025-213-itd-54-kol-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cossimbazar-social-welfare-and-development-trust-v-ito-2025-213-itd-54-kol-trib\/","title":{"rendered":"Cossimbazar Social Welfare and Development Trust. v. ITO (2025) 213 ITD 54 (Kol) (Trib)"},"content":{"rendered":"<p>Allowing the appeal, the Tribunal held that the income of\u00a0the trust\u00a0at gross receipts, since the gross receipts of the assessee were \u20b9 1.41 crores and application of funds was also to the tune of \u20b9 1.41 crores, comprising revenue expenditure of \u20b9 1.35 crores and capital expenditure of \u20b9 6.10 lakhs, income of the assessee was to be assessed as nil (AY. 2022-23)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 11: Property held for charitable purposes-Application of funds-Gross receipts-Revenue and capital expenditure-Income was to be assessed as nil. [S.12A, 143(1)] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-60782","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fOm","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60782","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=60782"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60782\/revisions"}],"predecessor-version":[{"id":60783,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60782\/revisions\/60783"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=60782"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=60782"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=60782"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}