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2018 (6) TMI 290 - AT - Income TaxGrant of approval u/s 10(23C)(vi) rejected - no registration u/s. 12A of the Act had been granted to the assessee by the Ld. CIT - proof of charitable activities - Held that:- following the judgement in assessee's own case title BHARTIYA GRAM SEWA NIKETAN UDYOG MANDAL C/O. M/S. RRA TAX INDIA VERSUS CCIT, DEHRADUN [2018 (2) TMI 54 - ITAT DELHI] wherein as held the main objects of the trust are to encourage backward and discarded people towards education and social development works, helping children by providing education and livelihood to them etc. The same was at no point amended by the assessee. Also the trust runs a college that helps in enhancing the future of students by providing the education and making available the diploma courses. Thus the approval u/s. 10(23C)(vi) of the Act is hereby granted - Decided in favour of assessee.
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