SHRI VIJAY MAKHIJA S/O SHRI GOVIND RAM MAKHIJA vs. THE PRINCIPAL COMMISSIONER OF TAX-I
ITA/81/2019HC Rajasthan29 Jul 2020
Bench: SABINA,PRAKASH GUPTA
For Appellant: Mr. Amit Chaudhary and Mr. Vijay ChawlaFor Respondent: Mr. Ashish Shrivastava, Senior Advocate with Mr
Section 2(15)Section 260ASection 3Section 38Section 38(1)Section 72
trust or
institution undertaking such activity or activities, of
that previous year;”
Additionally, the same amendment also inserted “yoga” (after
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(Tax Case No.81/2019)
“education”) as a listed category of charitable activity, in the
substantive provision.
14.A careful perusal of Section 2(15) of the IT Act would reveal
that the expression “charitable purpose” has been
