63 results for “disallowance”+ Section 80G(5)(vi)clear
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In the result, the appeal of assessee is allowed
Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And "ी एम .बालागणेश, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Shri M.Balaganesh, Am]
5)(vi) of the Income-tax Act, 1961 (hereinafter referred to as the “Act”). 3. Briefly stated facts are that the assessee association came into existence on 14.08.1957. The assessee association got registered u/s. 12A of the Act on 27.07.1991. Thereafter, the assessee filed an application for approval u/s. 80G of the Act on 28.10.2016. The Ld. CIT(E) found