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2003 (10) TMI 7 - RAJASTHAN HIGH COURTPetitioner is aggrieved by the order of CIT holding that some of the clauses of the trust reveal that these clauses pertain to wholly religious purposes and, therefore, in view of Explanation 3 to section 80G, the trust does not fall within the ambit of section 80G(2)(a)(iv) read with section 80G(5) so as to permit special deduction to donors to the said trust. - Since, this petition relates to the assessment years 1994-95 to 1997-98 before the insertion of sub-section (5B) in section 80G with effect from April 1, 2000 and it does not have retrospective effect, the petitioner is not entitled to any relief for the assessment years in question.
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