M/S CUTCHI MEMON UNION vs. THE DEPUTY DIRECTOR OF INCOME TAX (EXEMPTIONS)
In the result, the appeal is disposed of
ITA/534/2013HC Karnataka28 Sept 2020
Bench: ALOK ARADHE,M.I.ARUN
Section 11Section 139Section 2(24)Section 2(45)Section 24Section 260Section 260A
disallowed. The assessee
thereupon filed an appeal before the Commissioner of
Income Tax (Appeals), who by an order dated
27.04.2012, by placing reliance on decision of Calcutta
High Court in CIT VS. JAYASHREE CHARITY TRUST,
159 ITR 280 (Cal) and decision of Gujarat High Court
in CIT VS. GANGA CHARITY TRUST FUND, 162 ITR
612 (Guj) set aside the order
