3 results for “charitable trust”+ Section 35(1)(ii)clear
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In the result ground of the appeal in the instant appeal of the assessee are allowed
Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./ Ita No.32&60/Rpr/2019 (Assessment Year:) M/S Disha Education Society, Vs Commissioner Of Income Tax, Disha Crown, Katchana Road. Exemption, Bhopal Shankar Nagar, Raipur (Chhattisgarh) Pan No. :Aaatd5249C : Shri R.B.Doshi, Ca "नधा"रती क" ओर से /Assessee By राज"व क" ओर से /Revenue By : Shri V.K.Singh, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 26/04/2023 घोषणा क" तार"ख/Date Of Pronouncement : 08/06/2023
35(1)(ii) statement of one Shri withdrawn/ cancelled. Swapan Ranjan Dasgupta. Various Tribunals, including jurisdictional Raipur Bench have held that in absence of any material brought on record to show that the recipients paid cash to HHBRF, which came back in the form of donation, registration u/s 12A could not be cancelled. Details of such cases mentioned