https://www.taxtmi.com/caselaws?id=294118 The ITAT allowed the appeal for statistical purposes, emphasizing the importance of registration under section 12AA for claiming exemptions and the necessity of proper assessment based on donation utilization and adherence to the society's aims and objects. The judgment highlighted the need for a thorough evaluation by the Assessing Officer, focusing on the specific use of donations for charitable purposes, particularly for temple construction. The ITAT directed a fresh assessment considering these aspects and the society's continued compliance with its objectives. en-us Thu, 16 Jan 2020 00:00:00 +0530 Mon, 22 Mar 2021 09:15:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294118 The ITAT allowed the appeal for statistical purposes, emphasizing the importance of registration under section 12AA for claiming exemptions and the necessity of proper assessment based on donation utilization and adherence to the society's aims and objects. The judgment highlighted the need for a thorough evaluation by the Assessing Officer, focusing on the specific use of donations for charitable purposes, particularly for temple construction. The ITAT directed a fresh assessment considering these aspects and the society's continued compliance with its objectives. Case-Laws Income Tax Thu, 16 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294118