THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH vs. M/S SHRI PANCHAYATI GAUSHALA SOCIETY, ROHTAK (PAN-AAETS0228G)
The appeal is dismissed
ITA/54/2019HC Punjab & Haryana20 Jan 2020
Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE AVNEESH JHINGAN
Section 12ASection 80GSection 80G(5)
charitable
purpose and if it fulfills the following conditions, namely :
XX XX XX
(vi) in relation to donations made after the 31st day of March
1992, the institution or fund is for the time being approved
by the Commissioner in accordance with the rules “made in
this behalf.”
Section 12A of the Act provides conditions for applicability of
Sections
