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2024 (2) TMI 43 - ITAT DELHIApproval u/s 80G denied - incurring non-recurring expenses and construction of building - HELD THAT:- On careful perusal of the order of the Ld.CIT(E) and the finding that no evidences were furnished by the assessee for incurring non-recurring expenses and construction of building at Bawani & Hansi and also since the assessee has not accounted for any expenditure booked in the income and expenditure account. CIT(E) concluded that there is no any cogent rationale behind claims for approval u/s 80G of the Act. The assessee could not rebut any of the finding of the Ld.CIT(E) before us. Therefore, we sustain the order of the Ld.CIT(E) in denying approval u/s 80G of the Act to the assessee trust - Decided against assessee.
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