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2012 (9) TMI 426 - HC - Income TaxRefusal to extend/continuance of Certificate of Registration under Section 80G of the Income Tax Act – alleged that on verification of the books of account, bills and vouchers produced, discrepancies were noticed – Held that:- main object should be charitable activity and not maintenance of accounts in the way the authorities want. Books of account are maintained substantially as required under law and as long as money is not spent for any other purpose other than charitable purpose, they should be granted the benefit - Unnecessarily the assessee is made to find litigation before this Court. He would have spent that time in conducting charitable activities – in favor of assessee - respondent shall pay a sum of Rs. 25,000 to the assessee towards cost of this appeal
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