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2017 (5) TMI 985 - HC - Income TaxEntitlement to get benefit of section 12AA - proof of charitable activities - Held that:- Similar substantial questions of law have been considered and decided against revenue in Commissioner of Income Tax (Exemption)), Lucknow Vs. M/S Yamuna Expressway Industrial Development Authority [2017 (4) TMI 1154 - ALLAHABAD HIGH COURT] wherein held as observations made in para-11 of the order passed by CIT (E), in our view, are nothing but an irrational, illogical and misconceived approach so as to exclude respondents-authorities from the ambit of definition of "charitable purposes". - Decided in favour of assessee.
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