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2003 (9) TMI 46 - HC - Income TaxBenefit of section 80G - Tax Practitioners' Benevolent Fund is the petitioner - It is not open to the Income-tax Department to apply different norms to different trusts having similar objects seeking grant of exemption under section 80G - Income-tax Officer was not justified in holding that none of the objects of the petitioner were charitable in nature inasmuch as the trust is meant for the benefit of a specific group of people, i.e., tax practitioners and their relatives, and the objects stated are vague thus disentitling the benefit of section 80G – We restore the petitioner's application under section 80G of the Income-tax Act, 1961, for reconsideration by the concerned authorities in accordance with law
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