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2018 (2) TMI 1375 - HC - Income TaxBenefit of Section 80-G (5) (vi) - activities carried out would qualify as charitable activities - Held that:- The record/paper book reflects that the amounts, which were expended by the assessee towards all the activities were less than ₹ 10,00,000/- and, therefore, the activities would clearly be included to be covered under the provisions of Section 2 (15) of the Act and in view of that the benefit of Section 80-G (5) (vi) would also enure to the assessee. In a recent division Bench judgement of this Court in the case of CIT vs. Shri Balaji Samaj Vikas Samiti (2018 (2) TMI 769 - ALLAHABAD HIGH COURT) a similar question arose with regard to charitable activities and this Court took a view that where the amount of less than ₹ 10,00,000/- it would get the benefit of Section 2 (15) of the Act. - Decided in favour of assessee.
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