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2014 (2) TMI 474 - AT - Income TaxViolation u/s 13(1)(C) of the Act - Nil return filed – Denial of Exemption u/s 11 and 12 – Whether payments made were for the personal benefit of Dr.C.Gopalan - Held that:- The assessee paid security charges and rent for the year in respect of the premises in New Delhi - Relying upon CIT vs. Foundation for Social Care [2013 (9) TMI 869 - ALLAHABAD HIGH COURT] - Dr.C.Gopalan is an internationally renowned Nutritional Scientist who held the position of Director in the "National Institute of Nutrition" and was Director General of "Indian Council of Medical Research" - the First Appellate Authority was right in holding that the assessee has not violated provisions of S.13(1)(c) of the Act - The expenses incurred are reasonable - This is not a case whether the Founder Trustee has been remunerated - It is a case where reasonable expenses were incurred for a furtherance of objectives of the Trust – thus, the order of the First Appellate Authority is upheld – Decided against Revenue.
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