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2020 (2) TMI 891 - PUNJAB & HARYANA HIGH COURTExemption u/s 11 - assessee continuing to be registered u/s 12AA - extension of exemption under Section 80G of the Act which was denied by the subordinate authorities - HELD THAT:- Tribunal correctly relied upon the judgment of this Court in CIT Vs. Shri Vishav Namdhari Sangat [2013 (2) TMI 294 - PUNJAB & HARYANA HIGH COURT] holding that Circular No. 5/2020 and Circular No.7/2010 issued by Central Board of Direct Taxes had given perpetuity to the exemptions granted under Section 80G(5) of the Act and consequently, allowed the exemption to continue. - Decided in favour of assessee
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