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1 result for “charitable trust”+ Section 14Aclear

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Key Topics

Section 80G2

DY. C.I.T.1(2), RAIPUR (CG) vs. M/S HIRA INDUSTRIES LTD.,, RAIPUR (CG)

In the result, appeal filed by the revenue is dismissed

ITA 362/BIL/2014[2010-11]Status: DisposedITAT Raipur17 Jan 2018AY 2010-11

Bench: S/Shri N.S Saini & Pavan Kumar Gadaleassessment Year : 2010-2011

For Appellant: NoneFor Respondent: Shri R.M. Mujumdar, DR
Section 14ASection 37(1)Section 80G

Trust, a charitable institute for eye treatment, Sitapur Shiksha Sanstan, an institute for education of poor and needy children. It is not in dispute that the assessee has not made donations to the above said institutions. The expenses are incurred for welfare of community, which ultimately improves the corporate image and enhance goodwill in public. Schedule VII of the Companies