TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Successful Appeal for Religious Trust Rejected Under Income Tax Act</h1> <h3>Yug Nirman Gayatri Parivar Versus CIT (Exemption), A’bad</h3> Yug Nirman Gayatri Parivar Versus CIT (Exemption), A’bad - TMI Issues involved:The appeal against the rejection of application under section 80G(5)(vi) of the Income Tax Act.Summary:The assessee, a religious trust engaged in charitable activities, applied for an 80G certificate which was rejected by the Commissioner of Income Tax (Exemption), Ahmedabad, citing that the trust had made religious expenses exceeding 5% of total receipts. The assessee contended that the rejection was based on incorrect facts, as the religious expenses were only 1.67% of the total income. The appeal was made to the Appellate Tribunal ITAT Ahmedabad, where it was observed that the rejection was based on incorrect presumption of facts regarding the total income. The matter was set aside for re-consideration by the Commissioner of Income Tax (Exemption), Ahmedabad, allowing the assessee to present correct facts for a decision on merit. The appeal of the assessee was allowed for statistical purposes.
TaxTMI 
TaxTMI 
