Bench: Ms. Suchitra Kamble (Judicial Member), Shri Waseem Ahmed (Accountant Member)
135 ITR pg. 485 & also Delhi High Court WP (C) No. 5311 of 2008.” 3. The assessee trust made an application in form 56D seeking approval u/s. 10(23C)(vi)(via) of the Income Tax Act, 1961 accompanied by the various documents and the same was rejected by the CIT(E) on 28-10-2020 on the ground that