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2014 (1) TMI 1084 - HC - Income TaxApplication u/s 80G(5) - Held that:- The CIT(A) passed the order of rejection on a sole issue that the assessee was not carrying out all the activities mentioned in the objects clause of the trust - The statute does not require that the assessee should carry out all the activities which are mentioned in the objects clause - The assessee was carrying on the activity of conducting Yoga Camps which constitutes a charitable activity - Any activity which is not of a charitable nature was not being conducted - There is nothing on the record before the Commissioner to doubt the charitable nature of the activity which is being conducted - The Tribunal was justified in allowing the application of the assessee - Decided against Revenue.
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