“Section 2(1)(h)”

Section References (mined)Section 2Section 2(1)(h)2 judgments

BAREFOOT COLLEGE INTERNATIONAL,KISHANGARH vs. CIT EXEMPTION, JAIPUR

In the result, the appeal filed by the assessee is allowed\nOrder pronounced in the open court on\n20/02/2024

ITA 596/JPR/2023[2024-2025]Status: DisposedITAT Jaipur20 Feb 2024AY 2024-2025

For Appellant: Shri Sanjeev Jain, CAFor Respondent: Shri Arvind Kumar, CIT-DR

Section 11(1)(c)Section 12ASection 80GSection 80G(5)(iii)

{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुरन्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL,\nJAIPUR BENCHES,”A” JAIPUR\nश्रीसंदीपगोसाई, न्यायिकसदस्य एवंश्रीराठोडकमलेशजयन्तभाई

AXIS BANK FOUNDATION ,MUMBAI vs. CIT (EXEMPTION), MUMBAI

Accordingly, the grounds raised by the assessee are allowed

ITA 1285/MUM/2021[2016-17]Status: DisposedITAT Mumbai28 Jul 2022AY 2016-17

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Blem/S. Axis Bank Foundation V. Cit (Exemptions) 2Nd Floor, Axis House Room No. 617, 6Th Floor Pandurang Budhkar Marg Piramal Chamber, Lal Baug Worli, Mumbai - 400018 Parel, Mumbai - 400012 Pan: Aaatu2526R (Appellant) (Respondent) Assessee By : Shri Soumen Adak & Shri Nitin Agarwal Department By : Ms. Shailaja Rai

For Appellant: Shri Soumen Adak &For Respondent: Ms. Shailaja Rai

Section 11Section 11(1)(a)Section 12ASection 143(3)Section 263Section 7

bank Ltd as foreign contribution' in line with definition as mentioned u/s 2(1)(h) of the FCRA Act, 2010. 2.1.3 As per Section 2(1)(h) of the Foreign Contribution (Regulation) Act, 2010 (FCRA Act, 2010"), "foreign contribution" means the donation, delivery or transfer made by any foreign source