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2014 (1) TMI 745 - ITAT MUMBAIScope of the term charitable institution u/s 2(15) of the Act – Assessee treated as charitable institution – Held that:- the claim of the assessee of being a public charitable trust is covered in favour of the assessee - The AO in the assessment order 1990-01 and 1992- 93 in the assessment framed in scrutiny assessment has admitted that the assessee is a public charitable trust - there is no merit in the grounds of appeal of the revenue - the action of the CIT(A) in treating the assessee as a charitable institution covered u/s 2(15) of the Ac upheld – Decided against Revenue.
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