JCIT(OSD)(E) CIRCLE-2(1), NEW DELHI vs. POPULATION SERVICES INTERNATIONAL, NEW DELHI
In the result, the appeal of the Revenue is dismissed
ITA 1805/DEL/2023[2016-17]Status: DisposedITAT Delhi12 Feb 2024AY 2016-17
Bench: N.K. Billaiya & Ms. Astha Chandraasstt. Year: 2016-17
For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri P.N.Barnwal, CIT-DR
Section 10Section 10(230)(iv)Section 143(1)(a)Section 143(3)Section 144BSection 2(15)
issue arising for consideration before us is the validity of the order passed by learned CIT (Exemption) withdrawing the approval granted under section 10(230)(iv) of the Act, that too, with retrospective effect Undisputedly, the assessee is a registered society created for the purpose of promotion of charitable objects ... assessee is not carrying out any charitable activities as envisaged in Section 2(15) read with section 10(230)(iv) and other enabling sections of Income tax Act in true spirit and intention.
20. As regards the first allegation relating to the alleged difference in foreign contribution shown