Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2016 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (6) TMI 48 - AT - Income TaxExemption u/s 11 - whether the amount was expended wholly for charitable activities and in accordance with the purpose for which it was given by the donor - Held that:- The basic purpose of foreign contributions for activities on health and education. The agreement was entered in Canada on April 1, 2006, referred at page 28 of the paper book and there is no fresh evidence filed as its forming part of the assessment record and in the nature of clarifactory explanations. We find the activities and arguments of the learned authorised representative are supported with documentary evidence with duly signed and dated credential agreements along wtih photographs. The assessee has complied with the FCRA provisions for donations received for the purpose of health and educational programme as per the mandate of the Canadian donor and the assessee claimed such expenses as application of income for school and hospitals. Considering the apparent facts, evidence, activities and the FCRA provisions and clarificatory explanation of the learned authorised representative and duly signed documentary proof, we are not inclined to interfere with the order of the Commissioner of Income-tax (Appeals) who has dealt exhaustively vis-a-vis explanations and clarification and we confirm the same. - Decided against revenue
|