TMI Blog2017 (12) TMI 135X X X X Extracts X X X X X X X X Extracts X X X X ..... ndment to the Section 11 was perspective. We also notice that in Commissioner of Income Tax Vs. Seth Anandram Jaipuria Education Society (2017 (3) TMI 896 - ALLAHABAD HIGH COURT) and Director of Income Tax & Anr. Vs. Al-Ameen Charitable Fund Trust (2016 (3) TMI 462 - KARNATAKA HIGH COURT) it was held that the plain language of amendment of Section 11(6) of the Income Tax Act, 1961, made through th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndings of the ITAT with respect to its claim for double deduction by the assessee a charitable trust under Section 12A of the Income Tax Act was justified. 2. The assessee established a school under the name Guru Gram Public School International at Gurgaon and was notified as public charitable trust on 23.09.2004 after which it claimed deduction under the Income Tax Act. For the relevant as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rises. We also notice that in Commissioner of Income Tax Vs. Seth Anandram Jaipuria Education Society (2017), 394 ITR 712 and Director of Income Tax Anr. Vs. Al-Ameen Charitable Fund Trust, (2016) 383 ITR 517, it was held that the plain language of amendment of Section 11(6) of the Income Tax Act, 1961, made through the Finance (No. 2) Act 2014, established its parliamentary intent in comput ..... X X X X Extracts X X X X X X X X Extracts X X X X
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