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2 results for “charitable trust”+ Section 80G(5)(ii)clear

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Key Topics

Section 80G3Section 112Section 12A2Exemption2

M/S PUNJAB INSTITUTE OF MEDICAL SCIENCES, GARHA ROAD , JALANDHAR vs. COMMISSIONER OF INCOME TAX JALANDHAR AND ANR

ITA/271/2014HC Punjab & Haryana04 Dec 2024

Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH

Section 11

charitable or religious purposes during the previous year in which such services are so provided and shall be chargeable to income- tax notwithstanding the provisions of sub-section (1) of section 11. Explanation. For the purposes of this sub-section, the expression "value" shall be the value of any benefit or facility granted or provided free of cost

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 12A
Section 80G
Section 80G(5)

ii) shall, if he is not so satisfied, pass an order in writing refusing to register the trust or institution, and a copy of such order shall be sent to the applicant: Section 80G(5)(vi) : Deduction in respect of donations to MANOJ KUMAR 2020.01.24 11:32 I attest to the accuracy and authenticity of this document High Court,Chandigarh