MANNULAL JAGANNATH DAS TRUST HOSPITAL,JABALPUR vs. COMMISSIONER OF INCOME TAX (E), BHOPAL
In the result, the appeal is allowed for statistical purposes
ITA 13/JAB/2019[2018-19]Status: DisposedITAT Jabalpur07 Sept 2020AY 2018-19
Bench: S/Shri Nrs Ganesan & Sanjay Arora
Section 10Section 10(1)Section 11Section 12ASection 80GSection 80G(5)Section 80G(5)(vi)
capital expenditure or repayment of loan/s by the assessee, considering which there is in fact net deficiency.
(b)
Without prejudice, surplus itself is no criteria for denial of approval u/s.
80G(5)(vi), which is to be in terms of rule 11AA, for which reference was made during hearing to CIT v. Rajmala Education Society
