In the result, Revenue’s appeal for the AY 2013-14
Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2013-14
80G and 10(23C)(vi) are enclosed at page no. 931 to 934 of the paper book. That assessee has been granted approval under section 35AC of the Income Tax Act by the Department of revenue, National Committee for Promotion of Social and Economic Welfare Ministry of Finance vide notification dated 04.10.2011. Copy of approval under section 35AC is enclosed