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2011 (1) TMI 179 - HC - Income TaxDeduction u/s 80G - The trust was constituted for a charitable purpose - Donation made various institutions - AO held that the aforesaid donations are not utilised for the objects enumerated in the trust deed. - revenue contended that there is no clause in the trust deed which permitted the assessee/trust to donate money to the other trusts. - revenue further contended that the donee trust have not utilized the funds for charitable purpose.- Held that: the lower appellate authority as well as the Tribunal on consideration of the entire material on record, have properly held that the order passed by the Assessing Officer is illegal, contrary to law and requires to be set aside - Hence appeals are dismissed in favour of asseesse.
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