<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>2015 (11) TMI 1116 - ITAT CHENNAI</title>
    <link>https://www.taxtmi.com/caselaws?id=268307</link>
    <description>The Tribunal granted condonation of delay for an appeal filed 12 days late. It found that the rejection of approval under section 80G of the Income-tax Act, 1961, based on religious expenditure by the assessee-society, was not in line with the provisions allowing religious expenditure not exceeding 5% of total income. The Tribunal directed the Commissioner to reconsider the approval in accordance with section 80G(5B) and withdraw it if religious expenditure exceeded 5% of total income in any previous year. The appeal was allowed for statistical purposes, with the case remitted for re-examination by the Commissioner.</description>
    <language>en-us</language>
    <pubDate>Fri, 12 Jun 2015 00:00:00 +0530</pubDate>
    <lastBuildDate>Mon, 23 Nov 2015 21:09:54 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=406280" rel="self" type="application/rss+xml"/>
    <item>
      <title>2015 (11) TMI 1116 - ITAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=268307</link>
      <description>The Tribunal granted condonation of delay for an appeal filed 12 days late. It found that the rejection of approval under section 80G of the Income-tax Act, 1961, based on religious expenditure by the assessee-society, was not in line with the provisions allowing religious expenditure not exceeding 5% of total income. The Tribunal directed the Commissioner to reconsider the approval in accordance with section 80G(5B) and withdraw it if religious expenditure exceeded 5% of total income in any previous year. The appeal was allowed for statistical purposes, with the case remitted for re-examination by the Commissioner.</description>
      <category>Case-Laws</category>
      <law>Income Tax</law>
      <pubDate>Fri, 12 Jun 2015 00:00:00 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/caselaws?id=268307</guid>
    </item>
  </channel>
</rss>