2011 (7) TMI 1261

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....ppeal against the order of the ld. CIT, Kota dated 14-09-2010. 2.1 The grounds of appeal raised by the assessee a re as under:- 1.hat the ld. CIT, Kota has grossly erred in rejecting application filed by Shiv Ratan Rathi Foundation (wrongly mentioned as Shri Ratan Rathi Foundation in the grounds of appeal) for grant to exemption u/s 80G(5) of Income Tax Act, 1961. 2. That the ld. CIT, Kot....

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....able trust but a religious trust and accordingly has not approved the trust for the purpose of Section 80G of the Act. 2.3 We have heard both the parties. The assessee ha s filed the income and expenditure account for the financial year 2006-07, 2007-08 and 2008-09. It is true that the assessee received donations of Rs. 14,53,300/- in the financial year 2007-08. It was stated that the programme....