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2006 (5) TMI 62 - ALLAHABAD HIGH COURTPetitioners are challenging the order of CIT, passed under section 154 by which Commissioner has cancelled the last two renewal orders dated January 2, 2002 and June 4, 2004, issued under section 80G, and has directed petitioner No. 1 (the assessee-trust) not to use the said renewals while accepting donations from the public and to clarify in writing that donations given to the said trust are not entitled to deduction under section 80G. - petitioner has submitted relying upon Explanation 2 to section 80G(5C) that the impugned cancellation order of the Commissioner should not affect the past donations, which may have been advanced to the trust relying upon renewals of exemption which have been cancelled by the impugned order - This question does not arise at present in this case. It may be considered in the appropriate proceedings as and when this question arises and we decline to go into this issue
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