Assessee's claim that donation received from 'B' was towards corpus of trust

IT : Where Commissioner (Appeals) relying upon three decisions of different Benches of Tribunal, accepted assessee's claim that donation received from 'B' was towards corpus of trust, in view of fact that facts in cases relied upon were identical to facts involved in assessee's case, impugned order did not require any interference
■■■
[2014] 48 taxmann.com 348 (Agra - Trib.)
IN THE ITAT AGRA BENCH
Income-tax Officer
v.
Gaudiya Granth Anuved Trust*
BHAVNESH SAINI, JUDICIAL MEMBER
AND A.L. GEHLOT, ACCOUNTANT MEMBER
IT APPEAL NO. 386 (AGRA) OF 2012
[ASSESSMENT YEAR 2007-08]
AUGUST  2, 2013
Section 12A of the Income-tax Act, 1961 - Charitable or religious trust - Voluntary Contributions (Corpus donation) - Assessment year 2007-08 - Assessee-trust received certain amount of donation from 'B' - Assessing Officer computed taxable income of assessee rejecting its contention that donation received was towards corpus of trust - Commissioner (Appeals) relying upon three decisions of different Benches of Tribunal, accepted assessee's claim - Whether since facts in cases relied upon by Commissioner (Appeals) were identical to facts involved in assessee's case, impugned order passed by him did not require any interference - Held, yes [Para 6] [In favour of assessee]