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2018 (12) TMI 885 - HC - Income TaxCharitable activity - Benefit of exemption u/s 11 - violation of the provisions of Section 13 - Held that:- From a reading of the assessment order, the CIT's order and Tribunal's order it appears that the AO while exercising its power under Section 13 (1)(c) has deleted the amount for which there was a clear violation and a finding that the bus had not been used by the trust but rather had been used by the trustee for his own family business. The Tribunal has upheld the order of AO and the CIT and has deleted the exemption in respect of the amount sought towards the bus expenses. No other amount has been added or deleted. The Hon'ble Apex Court in a recent judgement in the case of Alexander George vs. Commissioner of Income-Tax [2015 (8) TMI 519 - SUPREME COURT] has also held that where the amount is very small normally an appeal should not be entertained. No question of law.
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