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2014 (9) TMI 319 - HC - Income TaxRenewal of exemption u/s 80G - Whether a new trust being formed and created by amalgamation of two trusts and with new name but no prior approval u/s 12A of the Income Tax Act having been obtained, can the certificate u/s 80G of the Income Tax Act be granted – Held that:- There is no new trust - The trust is one and the same namely Dr. R.K. Dhote Public Charitable Trust - the Tribunal has not committed any error in holding that the material was not enough to refuse the request of renewal of the certificate u/s 80G - this was a case of mere renewal and no wider controversy or larger question was involved - the reasons assigned by the Tribunal are in conformity with the factual position – thus, the reasonable request to renew the certificate has been rightly granted – Decided against revenue.
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