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2018 (6) TMI 62 - AT - Income TaxRejection of approval u/s 10(23C)(vi) - proof of charitable activities - proof of existence solely for educational purposes - Held that:- In the instant case the assessee is having objects other than educational objects and during hearing the ld.AR could not controvert that the said objects are non-educational and primary objects. Therefore, we do not find any error in the order of the Ld. CIT(E) in rejecting the application of the assessee for grant of approval u/s 10(23C) of the Act. Accordingly, we uphold the order of the Ld. CIT(E) and dismiss the appeal of the assessee.
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