2013 (9) TMI 965

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....e Appellant : Dhananjay Awasthi For the Respondent : Nikhil Agarwal   ORDER 1. We have heard Shri Dhananjai Awasthi, learned counsel appearing for the department. Shri Nikhil Agrawal appears for the respondent-assessee. 2. This Income Tax Appeal under Section 260-A of the Income Tax Act arises out of an order of Income Tax Appellate Tribunal, Amritsar Bench, Camp at Meerut date....

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....essee society has failed to comply with the provisions of the Section 11 (1) (d) and violated the provisions of Section 13 of the I.T. Act. 3. Whether on the facts and circumstances of the case as per law the Hon'ble ITAT was right in dismissing the appeal of the revenue on account of interest disallowed by the AO amounting to Rs.11,36,191/- without giving any findings. 4. Whether on the fac....

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.... under Sections 11 and 12 during the continuation of the registration under Section 12-A on the ground that even if the genuineness of the donations were not proved, if the activities of the Trust are genuine and if it has carried out activities in accordance with the object of the Trust and registration granted under Section 12-A, has not been withdrawn, the exemptions cannot be denied. 6. The....

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....T. M. Tiruppani Trust v. CIT (1998) 230 itr 636 (SC) it was held that under Section 11 (1) every charitable or religious trust is entitled to deduction of certain income from its total income of the previous year. The income so exempt is the income which is applied by the charitable or religious trust to its charitable or religious purposes in India. This is, of course, subject to accumulation up ....