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

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

80G and not transferred to the Prime Minister's National Relief Fund on or before the 31st day of March, shall be deemed to be the income of the previous year and shall according be charged to tax. “[Conditions for applicability of sections 11 and 12] 12A. (1) The provisions of section 11 and section 12 shall not apply